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 X 29,000 ? $ 435,000 PRODUCTS Y 29,000 ? $217,500 Z 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 0 $108,750. 0 $127,800. 0 $217,500. 0 $195,000