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 fecilities, and production costs of further processing are entirely variable and traceable to the products involved. costs for the year were $130,000. Sales values and costs needed to evaluate Garrison's production policy follow Last year all three products were processed beyond split-off. Joint production Sales Value at plit off $ 42,500 22,500 26,000 If Processed Further Units Produced 14,000 7,500 3,500 Sales Value 92,500 47,500 40,000 Additional Costs $3,700 8,000 9,000 Product The amount of joint costs allocated to product Y using the sales value at split-off 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 15 $27132