Budde Chemicals Produces Two Industrial Chemical Compounds, X15 and Z24

Budde Chemicals produces two industrial chemical compounds, X15 and Z24, from the same process, which last year, cost $300,000. Budde produced 15,000 gallons of X15, which sells for $40 per gallon and 45,000 gallons of Z24, which sells for $20 per gallon. Using the physical units method, how much of the joint cost should be allocated to X15?

A) $100,000
B) $225,000
C) $60,000
D) $75,000