26 Split Company produces three products - X, Y, and 2 - from a joint process. Each product may be sold at the split-off point of processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products Involved. Last year all three products were processed beyond split-off Joint production costs for the year were $120,000. Sales values and costs needed to evaluate Split's production policy follow. Product Unita Produced 6,000 3,000 1,000 Balea Value at Split oft $ 40,000 15,000 16,000 It Processed further Sales Value Additional costs $ 80,000 $ 1,200 40,000 3,000 30,000 1,500 y The amount of joint costs allocated to product Y using the physical measure method is calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollars: O $12,000. O $32,000. O $36,000. O $48,000. $72,000