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		21,000			21,000			10,500				52,500
Joint costs		?			?			?			$	282,000
Sales value at split-off	$	315,000		$	157,500		$	10,500			$	483,000

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

a) 78750

b) 113800

c) 157500

d) 181000