answer with an explanation

The Extra Company produces two products-XT and YM ---by a joint process. Joint costs amount to $120,000 per batch of output. Each batch totals 10,000 gallons: 25% YM and 75% XT. Both products are processed further without gain or loss in volume. Separable processing costs are YM, $3 per gallon, and XT, $2 per gallon. YM sells for $21 per gallon. XT sells for $14 per gallon. If joint costs are allocated on an NRV basis (net realizable value method), how much of the joint costs will be allocated to YM? Select one: a. $ 45,000 b. $120,000 c. $135,000 d. $ 40,000 e. None of all