The Brital Company processes unprocessed milk to produce two products, Butter Cream and Condensed Milk. The following information was collected for the month of June: Direct Materials processed: 32,500 gallons Production: Butter Cream 14,500 gallons Condensed Milk 18,000 gallons Sales: Butter Cream 14,000 gallons Condensed Milk 17,500 gallons Sales: Butter Cream $5.00 per gallon Condensed Milk $9.50 per gallon Separable costs in Butter Cream $14,000 total: Condensed Milk $35,200 The costs of purchasing the of unprocessed milk and processing it up to the split - off point to yield a total of 32,500 gallons of saleable product was $145,600. The company uses constant gross - margin percentage NRV method to allocate the joint costs of production. What is the allocated joint costs of Butter Cream? ---- A. $44,000 B. $35,200 OC. $101,600 OD. $14,000