Charleville 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 from process 1 $18 10,000 2 $25 20,000 3 $20 20,000 4(by-product) $2 3,500 Total output costs were $277,000. What was the unit valuation for product 3 using the sales revenue basis for allocating joint cost?
A、$4.70
B、$4.80
C、$5.00
D、$5.10