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		25,000			25,000			12,500				62,500
Joint costs	$	?		$	?		$	?			$	287,000
Sales value at split-off	$	375,000		$	187,500		$	12,500			$	575,000

Joint costs were allocated using the net realizable value method at the split-off point. The joint costs allocated to product X were

$93,750.

$115,800.

$187,500.

$183,000.