Figure 6-1
Gilbert Production Company Incurred £150,000 to Manufacture the Following

Figure 6-1
Gilbert Production Company incurred £150,000 to manufacture the following products in a joint process: $\begin{array}{lrlr}&&&\text { Selling Price }\\\text { Product }&\text { Units Produced }&\text { Weight per Unit }&\text { per Unit }\\\text { A } & 250 & 4 \mathrm{kgs} . & £ 20 \\\mathrm{~B} & 500 & 3 \mathrm{kgs} . & 40 \\\mathrm{C} & 750 & 2 \mathrm{kgs} . & 40 \\\mathrm{D} & 1,000 & 1 \mathrm{kgs} . & 20\end{array}$
-Refer to Figure 6-1. How much joint cost would be allocated to product B based on the physical units method?

A) £150,000
B) £30,000
C) £45,000
D) £50,000