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 of joint costs. Additional Information is as follows: Units produced Joint costs Sales value at split-off 29,000 2 $435,000 PRODUCTS Y 29,000 ? $217,500 2 14,500 ? $14,500 TOTAL 72,500 $307,000 $667,000 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 $127,800. $108,750. $195,000 $217,500