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Cumadin Corporation, which manufactures Products W, X, Y, and Z through a joint process costing $18,000, has the following data for 2016: Sales ValueProductUnits Producedat

Cumadin Corporation, which manufactures Products W, X, Y, and Z through a joint process costing $18,000, has the following data for 2016:

Sales ValueProductUnits Producedat Split-OffW10,000$5,000X6,0002,500Y16,0003,000Z8,0004,500

What is the amount of joint costs assigned to Product Y using the sales-value-at-split-off method?

a. $7,200

b. $3,600

c. $1,200

d. $18,000

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