Black Corporation processes xyrex into three outputs: Xy-1, Xy-2, and Xy-3. Xy-1 accounts for 59 percent of the net realizable value at the split-off point, Xy-2 accounts for 31 percent, and Xy-3 accounts for the balance. The joint costs total $215,000. If Xy-3 is accounted for as a by-product, its $19,000 net realizable value at split-off is credited to the joint manufacturing costs using method 1 described in the text, which credits the by-product's net realizable value as a reduction in the joint costs.

Required:
(a)	What are the allocated joint costs for the three outputs

(1)	If Xy-3 is accounted for as a joint product?

	Accounted for as a joint product
Xy-1
Xy-2
Xy-3

(2)

If Xy-3 is accounted for as a by-product? (Do not round intermediate calculations. Round your answers to the nearest dollar amount.)

	Allocated for as a by-product
Xy-1
Xy-2
Xy-3