XYZ Corporation manufactures two products out of a joint processA 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: