Axel Ltd produces three products (X, Y and Z) and allocates joint costs using the sales value at split-off method. The joint costs amounted to 500,000.

Product	Units Produced	Sales Price per unit
X	60,000	5
Y	40,000	12.50
Z	80,000	2.50

Calculate the joint cost to be allocated to Product X:

	a.	150,000
	b.	250,000
	c.	500,000
	d.	300,000