19 Vreeland, Inc., manufactures products X, Y, and Z from a common process. Joint costs were $60,000. Additional information is as follows: Product Units Produced 6,000 4,000 X If Processed Further Sales Value at Sales Additional Split-Off Value Costs $ 40,000 $ 55,000 $ 4,000 35,000 45,000 6,000 25,000 30,000 8,000 $ 100.000 $ 130.000 $ 18.000