Garrison Co. produces three products - X, Y, and Z-from a joint process. Each product may be sold at the split 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 off. Joint production costs for the year were $122,000 Sales values and costs needed to evaluate Garrison's production policy follow Units Sales Value at If Processed Further ProductProduced Split off ales Value Additional Costs 28,000 16,000 6,000 41,500 19, 500 22,000 87,500 44, 500 36,000 $ 2,700 6, 000 6, 000 The amount of joint costs allocated to product Y using the physical measure method is (calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar): $39,040 $35,040 $68,320 $14,640. $53,680