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

United 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