Atkinson, Inc $\quad$ $\quad$ $\quad$ $\quad$ $\quad$

Atkinson, Inc., manufactures products A, B, and C from a common process. Joint costs were $60,000. Additional information is as follows:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { If Processed Further }$
$\begin{array}{cr}&\text { Units } & \text { Sales Value at Split- } & &\text { Additional }\\\text { Product } & \text { Produced } & \text { Off } & \text { Sales Value } & \text { Costs } \\\text { A } & 6,000 &40,000 & 55,000 & \$ 4,000 \\\text { B } & 4,000 &35,000& 45,000 & 6,000\\\text { C } & 2,000 &25.000 & 30.000 &8,000\\& 12,000&\$ 100,000&\$ 130,000&\$ 18,000\end{array}$

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Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product B?

A) $26,000.
B) $26,796.
C) $27,000.
D) $28,286.