Amos, SA, Manufactures Products a and B from a Joint Process

Amos, SA., manufactures products A and B from a joint process. Joint product costs were £40,000 during the month of October. Additional information is as follows: $\begin{array}{lrr}&\text { Sales Value at }\\\text { Product }&\text { Units Produced }&\text { Split-Off}\\\text { A } & 14,000 & £ 110,000 \\\text { B } & 6,000 & £ 90,000\end{array}$ Amos uses the physical units method of joint cost allocation. What is the amount of joint product costs to be allocated to products A and B in October, respectively?

A) £20,000; £20,000
B) £22,000; £18,000
C) £28,000; £12,000
D) £12,000; £28,000