A Firm Incurs Manufacturing Costs Totalling $240 000 in Process

A firm incurs manufacturing costs totalling $240 000 in process 1 to produce the following three beverages emerging from that process at the split-off point.Apple juice: sold immediately it emerges from Process 1 without further processing for $0.70 litre
Apple cider: processed further in Process 2 with an additional cost of $0.66667 litre,then sold for $1.50 litre
Apple pulp: processed further in Process 3 with an additional cost of $1.50 litre,then sold for $3.50 litre
The following data relates to the period in which the joint costs were incurred.What is the amount of joint cost that would be allocated to apple juice if the physical measures method had been used?

A) $120 000
B) $80 000
C) $84 000
D) $130 000