Wirey Chemical Company has a process that produces three joint products with the following information: Joint Products # units produced Sales Price per unit Sales Value @ Split-off Separable Costs (per unit) Sale value after further processing (per unit) A 12,000 $15 $180,000 $2 $20 B 5,000 $20 $100,000 no further processing can be done No change in sales price C 10,000 $25 $250,000 $7 $40 Using the relative sales value method, how much of the $20,000 of joint costs should be allocated to Product A