4. Joint products A and B emerge from common processing that costs $2000 and yields 300 units of Product A and 100 units of Product B. Product A can be sold as-is for $5 per unit or processed further and sold later for $12 per unit. Product B can be sold as-is for $25 per unit or processed further and sold later for $30 per unit. The additional per unit processing costs for Product A and B total $5 and $8, respectively. How much joint costs will be assigned to Product B if joint costs are allocated on the basis of units produced? A) $360 B) $500 C) $750 D) $1,000