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【单选题】
Jones公司加工雪松木,做成各种规格的木材以及副产品雪松根(卖给园艺中心)。在期末,Jones的会计师要分摊联成本$900,000。之后每种产品既可能继续加工也可能不再继续加工。收集的数据如下: 木材总价值 3,200,000 学松根总价值 60,000 如果Jones使用分离点的销售价值法来分摊联成本,分摊给雪松根的联成本是多少元?()
A.
$16,560
B.
$34,650
C.
$60,000
D.
$180,000
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