McBride's Dairy Has 200 Gallons of Heavy Cream and 600

McBride's Dairy has 200 gallons of heavy cream and 600 gallons of skimmed milk and has incurred $1,000 of joint costs at the split-off point. It can sell each product at the split-off point or process it further in relatively similar processes, so management has decided that the most appropriate method for allocating joint costs is the market value at split-off point. One gallon of cream sells for $15, while one gallon of milk sells for $4. How much of the joint cost is allocated to skimmed milk? Round percentage calculations to the nearest whole percent.

A) $1,000
B) $560
C) $440
D) $0