Victoria Manufacturing Co $\quad$ $\quad$ $\quad$ $\quad$

Multiple Choice

Victoria Manufacturing Co. manufactures two products (A and B) from a joint process that cost $200,000 for the year just ended. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Further information follows.
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { If Processed Further }$
$\begin{array}{|c|c|c|c|c|c|c|c|c|}\hline&& \text { Product } && \text { Produced }\\\hline \text { Product } && \text { Produced } && \text { Sales Price } && \text { Sales Value } && \text { Separable Cost } \\\hline \text { A } && 20,000 && \$ 12 && \$ 350,000 && \$ 90,000 \\\hline \text { B } && 30,000 && 8 && 300,000 && 60,000 \\\hline\end{array}$ If the joint costs are allocated based on the physical-units method, the amount of joint cost assigned to product A would be:

A) $80,000.
B) $100,000.
C) $104,000.
D) $120,000.
E) $200,000.