XYZ Corporation manufactures two products out of a joint processA and B. The joint costs incurred are $197,000 for a standard production run that generates 80,000 pounds of A and 20,000 pounds of B. A can sell for $6.00 per pound whereas B sells for $5.00 per pound. If additional processing costs beyond the splitoff point are $2.00 per pound for A and $1.00 per pound for B, the amount of joint cost of each production run allocated to A using the constant gross-margin percentage NRV method is:

	A.	$312,000.
	B.	$45,000.
	C.	$65,000.
	D.	$152,000.