Cumadin Corporation, which manufactures Products W, X, Y, and Z through a joint process costing $18,000, has the following data for 2018: Sales Value Product Units Produced at Split-Off W 10,000 $5,000 X 6,000 2,500 Y 16,000 3,000 Z 8,000 4,500 ? What is the amount of joint costs assigned to Product Y using the sales-value-at-split-off method? a. $7,200 b. $1,200 c. $3,600 d. $18,000