Garrison Co. produces three products X, Y, and Z from a joint process. Each product may be sold at the splitoff 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 splitoff. Joint production costs for the year were $120,000. Sales values and costs needed to evaluate Garrison's production policy follow. Units Sales Value at It Processed Further Product Produced Split Off Sales Value Additional Costs x 3,333 $ 43,333 1. 33,333 $ 1,233 3! 3,333 15,333 43,333 3,333 2 1,333 13,333 33,333 1,533 ' The amount ofjoint costs allocated to product K using the physical measure method is {calculate all ratios and percentages to 4 decimal places, for example 33333393, and round all dollar amounts to the nearest whole dollar}