1. XYZ Manufacturing Co. produces two joint products, Product A and Product B, from a common input. The company incurred total costs of $200,000 to produce both products. Product A sells for $50 per unit, and Product B sells for $70 per unit. If Product A has a sales value at split-off point of $100,000, calculate the sales value at split-off point for Product B.

	Product A	Product B
Sales Value at Split-Off	$100,000	?