Corey Corporation manufactures joint products W and X. During a recent period, joint costs amounted to $440,000 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	$	45,000		$	160,000
Sales price (per gallon) if processed beyond split-off	$	18		$	12

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