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单项选择题Two products G and H are created from a joint process. G can be sold immediately after split-off. H requires further processing before it is in a saleable condition. There are no opening stocks and no work in progress. The following data are available for last period: Total joint production costs 159,600 Product Selling price per unit Sales units Production units G 1.82 200,000 228,000 Using the physical unit method for apportioning joint production costs, what was the cost value of the closing stock of product H for last period?

单项选择题设总体，是总体X的简单随机样本，以下结果正确的是