HGT Corporation Produces Four Products from a Common Production Process

HGT Corporation produces four products from a common production process. Selected data from HGT's accounting system for the four products appears below: Sofa Standard Floor Full-Body
Cushions Pillows Cushions Pillows
Quantity 100 150 50 200
Price per unit at split-off $10 $12 $18 $15
Price per unit after further processing $13 $15 $20 $18
Separable costs $100 $150 $150 $200
Joint costs for the accounting period totalled $5,000. Each product line has a different product manager who is evaluated based on product line profitability. Therefore each manager is motivated to reduce his / her total product line costs as much as possible. The managers have been given information about potential joint cost allocations using the following three methods: physical output, sales at split-off point, and net realizable value. The managers are comparing the joint cost allocations under each method so that they can give the accountant input about their preferred method(s) .
Assume HGT allocates joint costs using the physical output method. Which of the following correctly orders the four product lines from greatest allocation to least allocation?

A) Sofa cushions, standard pillows, floor cushions, full-body pillows
B) Full-body pillows, standard pillows, floor cushions, sofa cushions
C) Full-body pillows, standard pillows, sofa cushions, floor cushions
D) Floor cushions, sofa cushions, standard pillows, full-body pillows