Christiansen Corporation manufactures joint products W and X. During a recent period, joint costs amounted to $450,000 in the production of 20,000 gallons of W and 50,000 gallons of X. Both products will be processed beyond the split-off point, giving rise to the following data:

	W	X
Separable processing costs	$40,000	$160,000
Sales price (per gallon) if processed beyond split-of	$15	$13

The joint cost allocated to X under the net-realizable-value method would be: (Do not round your intermediate calculations.)

$294,000.

$310,000.

$232,105.

$274,000.

None of these.