Corey 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-off	$	15		$	13

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

Multiple Choice

• $128,571.

• $110,000.

• $142,105.

• $156,000.

• None of the answers is correct.