Blue Company produces three food products through a refining process that costs $165,000. There are two joint products: X and Y. Product X has a final selling price of $12 per pound after additional processing costs of $3 per pound are incurred after the split-off point. Product Y has a final selling price of $20 per pound after additional processing costs of $4 per pound are incurred after the split-off point. Product Z is a by-product and can be sold at the split-off point for $3 per pound. The joint production process yields: Product X=15,000lbs Product Y=9,000lbs Product Z=800lbs Question 1: If Product Z is inventoried and Blue Company uses the net realizable value method, the joint cost allocated to Product X is Question 2: If Product Z is NOT inventoried and Blue Company uses the net realizable value method, the joint cost allocated to Product Y is