ABC, Inc., manufactures products X, Y, and Z from a common process. Joint costs were $79,000. Additional information is as follows:

	If Processed Further
	Units	Sales Value at	Sales	Additional
Product	Produced	Split-off	Value	Costs
X	7,900	$ 59,000	$ 83,500	$ 5,900
Y	5,900	54,000	73,500	8,850
Z	3,900	44,000	58,500	9,900
	17,700	$ 157,000	$ 215,500	$ 24,650

Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product Y?