Production: Sales: Butter Cream Condensed Milk 8,000 gallons 14,000 7,500 13,500 gallons gallons EBIL Sales Price: Butter Cream Condensed Milk Butter Cream Condensed Milk $4.00 gallons $9.00 $13,500 per gallon per gallon Condensed Milk $35,800 Separable costs in Butter Cream total: The cost of purchasing the of unprocessed milk and processing it up to the split - off point to yield a total of 22,000 gallons of saleable product was $55,000. The company uses constant gross - margin percentage NRV method to allocate the joint costs of production. What is the allocated joint costs of Condensed Milk? (Round intermediary percentages to the nearest hundredth.) A. $13,500 B. $7,623 C. $35,800 D. $47,373