Products B and C are joint products. The costs incurred in producing the two products are: Joint material cost $30,000 Joint processing cost $21,000 The process yields 2,000 units of Ba that can be sold at the split-off point for $16 each and 4,000 units of C that can be sold at the split-off point for $9 each. How much of the total joint cost should be assigned to each unit of B, assuming that relative sales value is used as the allocation base? $8.50 $14.12 $10 $12