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:

	PRODUCTS
	X			Y			Z				TOTAL
Units produced		20,000			20,000			10,000				50,000
Joint costs	$	?		$	?		$	?			$	262,000
Sales value at split-off	$	300,000		$	150,000		$	10,000			$	460,000
Joint costs were allocated using the net realizable value method at the split-off point. The joint costs allocated to product X were a. $75,000. b. $100,800. c. $150,000. d. $168,000.