Garrison Co. produces three products-X. Y, and Z from a joint process. Each product may be sold at the split-off point 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 $120,000. Sales values and costs needed to evaluate Garrison's production policy follow. or processed further. Additional processing requires no special facilities, Units Sales Value at If Processed Further Product Produced Split off Sales Value Additional Costs $ 40,e0e 6,000 $80,eee $1,200 3,000 y 15,e0e 40,000 3,e00 1,50e 1,e00 16,000 30,00e 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 33.3333%, and round all dollar amounts to the nearest whole dollar): Multiple Choice $12,000. $48,000. $72,000. $36,000. $32,000