Zena Company Manufactures Two Products (A and B) from a Joint

Zena Company 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. $\begin{array}{c}\begin{array}{c}\\\underline{\text { Product }}\\\mathrm{A} \\\mathrm{B}\end{array}\begin{array}{c}\text { Pounds}\\\underline{\text { Produced}}\\20,000\\30,000\end{array}\begin{array}{c}\text {Per-Pound}\\\underline{\text {Sales Price}}\\\$ 12 \\8\end{array}\begin{array}{cc}\quad\quad\quad\quad\quad\quad\underline{\text { If Processed Further }} \\\underline{\text { Sales Value } }& \underline{\text { Separable Cost} } \\\$ 350,000 & \$ 90,000 \\300,000 & 60,000\end{array}\begin{array}{lll}.....\end{array}\begin{array}{lll}.....\end{array}\end{array}$
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) None of the other answers are correct.