Please provide a step by step how to and highlight the answer (product cost)

Arkansas Corporation manufactures liquid chemicals A and B from a joint process. It allocates joint costs on the basis of sales value at split-off. Processing 4,600 gallons of product A and 1,000 gallons of product B to the split-off point costs $5,500. The sales value at split-off is $3.00 per gallon for product A and S32.20 for product B. Product B requires an additional separable process beyond split-off at a cost of $2.10 per gallon before it can be sold. Required: What is the company's cost to produce 1,000 gallons of product B