A company produces products simultaneously through a refining process costing $186,000. The joint products, Alpha and Beta, have selling prices of $8 and $20 per pound, respectively, after additional processing costs of $4 per pound of each product are incurred after the split-off point. Omega, a by-product, is sold at the split-off point for $6 per pound. The number of pounds produced is shown below. Alpha 10,000 pounds Beta 5,000 pounds Omega 1,000 pounds Assuming the company inventories Omega, the joint cost allocated to Alpha using the sales value split-off method is A. [Control]$80,000. B. [Control]$100,000. C. [Control]$82,666. D. [Control]$59,048. 21. The UFZ Company processes a single material into three separate products: L, M, and N. During October