Use the following information to answer questions 8, 9 & 10. Alpha Co. produces three products - A, B, & C - from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Last year all three products were processed beyond split-off. Joint production costs for the year were $80,000. Sales value and costs needed to evaluate Alpha's production policy follow If Processed Further Units Sales Value Sales Value Additional Product Produced at Split-off Costs 7,000 $30,000 $50,000 $11,000 B 5,000 $50,000 $54,000 $8,000 3,000 $29,000 $38,000 $10,000 The amount of joint costs rounded-off to the nearest dollar that is allocated to product-B using the physical unit method is calculated to be: A. $26,667 B. $32,667 C. $36,697 D. $30,423