Corey Corporation manufactures joint products W and X. During a recent period, joint costs amounted to $300,000 in the production of 20,000 gallons of W and 60,000 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-off	$	14		$	12

The joint cost allocated to X under the net-realizable-value method would be:

Multiple Choice

A. $210,000.

B. $180,000.

C. $184,000.

D. $190,000.

E. None of the answers is correct.