2. (3+2-5 pts) Bond Corporation, which manufactures Products w, X, Y, and Z through a joint process costing $20,000, has the following data for 2007: Sales Value at Split-Off $5,000 1,000 3.000 4,500 Product Units Produced 10,000 6,000 16,000 8,000 Assume that Product X designated as a by-product. Allocate the joint costs of $20,000 by the physical measures method. b