A company simultaneously produces three products (X, Y and Z) from a single process. X and Y are processed further before they can be sold; Z is a by-product that is sold immediately for $6 per unit without incurring any further costs. The sales prices of X and Y after further processing are $50 per unit and $60 per unit respectively. Data for October are as follows: Joint production costs that produced 2500 units of X, 3500 units of Y and 3000 units of Z Further processing costs for 2500 units of X Further processing costs for 3500 units of Y Joint costs are apportioned using the final sales value method. Required Calculate the total cost of the production of X for October. 140 000 24 000 46 000