23. Walman Corp. manufactures products X, Y, and Z from a joint process. Joint costs are allocated on the basis of relative sales value at the split-off point. Additional information is as follows: Units produced Joint costs 14,000 $204,000 Y Z Total 10,000 $90,000 Sales value at split-off ? 6,000 30,000 $66,000 $360,000 150,000 110,000 600,000 Additional costs for further processing 38,000 30,000 22,000 90,000 Sales value if processed further 348,000 185,000 147,000 680,000 Product X's sales value at split-off is: