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:
$\begin{array}{cc}&\text { Product } & \text { Product } \\&\text { A } & \text { B }\\\text { Quantities produced }&200 \mathrm{lbs}&100 \mathrm{lbs}\\\text { Processing cost after }\\\text { products are separated }&\$1,1000&\$400\\\text { Market value at point }\\\text { of separation }&\$ 8 / \mathrm{lb.}&\$ 16 / \mathrm{lb.}\end{array}$
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