DM used, and CC incurred are 100,000 and 60,000, respectively. The NRV of product W is 82,500 while Product X has NRV of 64,000. The sales value at split off of main product W, X and Y are 80,000, 60,000 and 40,000, respectively. Another main product, Z, has NRV of 27,500. Assuming that the allocated joint cost for Product Z is 16,000 based on the sales value at split off, what is the Sales value at split off pt of product Z?