Tucariz Company processes Duo into two joint products, Big and Mini. Duo is purchase in 1,000 -gallon drums for $2,000. Processing costs are $3,000 to process the 1,000 gallons of Duo into 800 gallons of Big and 200 gallons of Mini. The selling price is $9 per gallon for Big and $4 per gallon for Mini. If the sales value at split-off method is used to allocate joint costs to the final products, the per-gallon cost (rounded to the nearest cent) of producing Big is Select one: a. $5.63 per gallon. b. $5.00 per gallon. c. $4.50 per gallon. d. \$3.38 per gallon