Jackson Company manufactures three products from a joint process. Joint costs for the year amounted to $300,000. The following data was available:

Product Units Produced Sales Value at Split-off

X 5,000 $70,000

Y 3,000 $30,000

Z 2,000 $100,000

Assume the physical-units method of allocating joint costs is used. What amount of joint costs is allocated to Product Y?

A) $30,000

B) $37,500

C) $90,000

D) $300,000