Please help me solve the following question with steps on how to do it. I already have the answers, I just need someone to explain in clear steps on how to do this problem.

1) Use the following information to answer the next two questions: Products B and C are joint products. The costs incurred in producing the two products are:

Joint materials cost $30,000

Joint processing cost 21,000

The process yields 2,000 units of B that can be sold at the split-off point for $16 each and 4,000 units of C that can be sold at the split-off point for $9 each.

A) How much of the total joint cost should be assigned to each unit of B, assuming that number of units produced is used as the allocation base?

ANS: $8.50

B) How much of the total joint cost should be assigned to each unit of B, assuming that relative sales value is used as the allocation base?

ANS: $12.00