Products A and B are manufactured in a joint process. The joint (common) costs incurred are $252,000 for a standard production run that generates 108,000 gallons of Product A which sells for $2.40 per gallon and 72,000 gallons of Product B which sells for $3.90 per gallon. If no additional costs are incurred after the split-off point, the amount of joint cost of each production run allocated to Product B on a physical measure basis is:

a. $100,800.

b. $140,000.

c. $151,200.

d. $280,800.