Garrison Co produces three products - X, Y and Z -- from a joint process. Each product may be sold at the spirit-off point or processed further Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Last year all three products were processed beyond split oft. Joint production costs for the year were $130,000. Sales values and costs needed to evaluate Garrison's production policy folow Units Sales Value at If Processed Further Product Produced Split off Sales Value Additional Costs 14,000 $ 42,500 $ 92,500 $ 3,700 7,500 22,50 47,500 8,000 3,500 26,000 49,000 9,000 The amount of joint costs allocated to product Z using the physical measure method is calculate all ratios and percentages to 4 decimal places, for example 33.33.33% and round all dofar amounts to the nearest whole dolari Multiple Choice O $18.200 $35.000 539.000 $57 200