Bonanza Co. manufactures products X and Y from a joint process that also yields a by-product, Z. Revenue from sales of Z is treated as a reduction ofjoint costs. Additional information is as follows: TOTAL 0,900 Units produced Joint costs Sales value at split-off 28,000 28,000 14,000 420,000 $210,000 $14,000 $644,800 $644,000 Joint costs were allocated using the net realizable value method at the split-off point. The joint costs allocated to product X were Multiple Choice $105,000 $210.000. $192,000 $124,800