Townson Company manufactures G and H in a joint process. The joint costs amount to $82,000 per batch of finished goods. Each batch yields 24,000 liters, of which 30% are G and 70% are H. The selling price of G is $9.75 per liter, and the selling price of H is $17.00 per liter.

Required:

A. If the joint costs are allocated on the basis of the products' sales value at the split-off point, what amount of joint cost will be charged to each product? (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)

B. Townson has discovered a new process by which G can be refined into Product GG, which has a sales price of $14.00 per liter. This additional processing would increase costs by $3.30 per liter. Assuming there are no other changes in costs, should the company use the new process?