The costs incurred in producing two products are:

Joint materials cost$36,000

Joint processing cost21,000

The process yields 2,000 units of A that can be sold at the split-off point for $20 each and 4,000 units of B that can be sold at the split-off point for $9 each.

1.What is Product B's profit if joint costs are allocated on the basis of number of units produced?

2.What is Product B's profit if joint costs are allocated on the basis of relative sales values?