Bonanza Co manufactures products X and Y from a joint process that also yields a by-product, Z. Revenue from soles of Z is treated as a reduction of Joint costs Additional information is as follows: PRODUCTS 39,000 Units produced Joint costs Sales value at split-off 39,000 2 $292,500 Z 19,500 ? $19,500 TOTAL 97,500 $357,000 $897,oee 5555,000 Joint costs were allocated using the net realizable value method at the split off point. The joint costs allocated to product X were