The Coland Company produces Product A, Product B, and Product from its joint process. The April production was 5,000 units of Product A: 3.300 units of Product B; and 8,000 units of Product C. The respective selling prices at split-off were $60, S40, and $20. The total joint costs up to the split-off point are $168,000. If joint costs are allocated based upon the sales value at split-off, what amount of joint costs will be allocated to Product A? O A $300,000 B. 584,000 OC $30,000 D. $216,000