Data Pertaining to a Company's Joint Manufacturing Process for the Current

Multiple Choice

Data pertaining to a company's joint manufacturing process for the current period follows:
$\begin{array}{llr}&\text { Product } & \text { Product } \\&\text { A } & \text { B } \\ \text { Quantities produced } &200 \mathrm{lbs}&100 \mathrm{lbs}\\ \text { Processing cost after} &\\ \text {products are separated } &\$1,100&\$400\\ \text { Market value at point } &\\ \text {of separation } &\$8\mathrm{lb}&\$16\mathrm{lb}\\\end{array}$

What cost amount should be allocated to Product A for this period's $660 of joint costs on the basis of market value at the point of separation?

A) $330.00
B) $440.00
C) $220.00
D) $194.12
E) $484.00