Jordan, Inc

Jordan, Inc. produces 2 products from a joint process costing $24,000. The results from the most recent period follow: Sales Value Separable Sales Value After
Product Tons at Split-Off Costs Further Processing
Alpha-1 800 $10,000 $12,000 $24,000
Alpha-2 400 8,000 4,000 20,000
Waste 200 --- --- ---
If Jordan uses the physical output method to allocate joint costs, the cost per ton for Alpha-2 would be:

A) $27
B) $22
C) $30
D) $20