PT IGF produces main products A, B, and by-products X, Y, and Z at a joint cost of $5,000,000. The production quantity is A=100 units, B=40 units, X=20 units, Y=80 units, and Z=10 units. The selling price per unit for product A is $52,000, product B is $32,500, product X is $15,000, product Y is $10,000, and product Z is $40,000. The ending inventory for product A is 15 units, product B is 6 units, product X is 4 units, product Y is 5 units, and product Z is 2 units. If the company uses the production method for by-products, what is the joint cost allocation for main product B?
a. $1,300,000
b. $4,000,000
c. $2,800,000
d. $1,000,000