Christiansen Corporation manufactures joint products W and X. During a recent period, joint costs amounted to $340,000 in the production of 20,000 gallons of W and 70,000 gallons of X. Both products will be processed beyond the split-off point, giving rise to the following data:

	W	X
Separable processing costs	$30,000	$150,000
Sales price (per gallon) if processed beyond split-of	$14	$10

1.

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

$75,556.

$76,667.

$97,143.

$106,250.

None of these.

2.

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

$233,750.

$213,333.

$197,143.

$213,750.

None of these.