Canada corporation manufactures three products X, Y &Z from a joint process. February production is 4,000 X; 7,000 Y; and 8,000 Z. Respective per unit selling prices at splitoff are $15, $10, and $5. Joint costs up to the splitoff point are $75,000. If joint costs are allocated based upon the sales value at splitoff, what amount of joint costs will be allocated to all products?

a.

$75,000

b.

$25,000

c.

$56,000

d.

$19,000