Fact Pattern: A company manufactures three products, X, Y, and Z, in a single manufacturing process. The company uses net realizable values to allocate joint manufacturing costs. The following information relates to last month's production: Sales Price of Completed Production Product (pounds) (per pound) X 2,000 $3.00 Y 7,000 $4.00 Z 1,000 $6.00 A total of $60,000 of joint manufacturing cost at split-off is attributable to the above production. Assume that separable costs per pound are as follows: Y Z $0.00 $2.00 $1.00 What is the total joint cost to be allocated to product Y? A. $26,400 B. $33,600 OC. $42,000 OD $14,400