XYZ Corporation manufactures two products out of a joint process -A and B. The joint costs incurred are $400,000 for a standard production run that generates 70,000 pounds of A and 30,000 pounds of B. A can sell for $9.00 per pound whereas B sells for $7.00 per pound. If there are no additional processing costs incurred after the splitoff point, the amount of joint cost of each production run allocated to B on a sales value at splitoff basis is: \begin{tabular}{c} $100,000 \\ \hline$175,000 \\ \hline$225,000 \\ \hline$300,000 \\ \hline \end{tabular}