Arkansas corporation manufactures liquid chemicals a and b from a joint process. it allocates joint costs on the basis of sales value at split-off. processing 4,900 gallons of product a and 1,000 gallons of product b to the split-off point costs $5,800. the sales value at split-off is $3.00 per gallon for product a and $34.30 per gallon for product b. product b requires additional separable processing beyond the split-off point at a cost of $2.40 per gallon before it can be sold at a price of $34 per gallon. required: what is the company’s cost to produce 1,000 gallons of product b?