Q1. Areema Co. operates a continuous process producing three products and one by-product. Output from the process for a month was as follows: Product Selling price per unit Units of output unit from process A $20 20,000 B $32 31,000 C $16 45,000 D (by-product) $7 8,100. Total output costs were $1,260,000. What was the unit valuation for product C using the sales revenue basis for allocating joint cost?