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:

PRODUCTSXYZTOTALUnits produced30,00030,00015,00075,000Joint costs???$312,000Sales value at split-off$450,000$225,000$15,000$690,000

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

• $225,000.
• $130,800.
• $112,500.
• $198,000.