Jarlon Corporation uses a common input (R) to produce three products (X, Y, and Z). 60,000 gallons of R at a cost of $120,000 yielded 20,000 lbs of X, 30,000 lbs of Y and 10,000 lbs of Z. X, Y, and Z require processing costs beyond the split-off point of $150,000, $110,000 and $100,000, respectively. After processing X can be sold for $20 per gallon, Y for $22 per gallon and Z for $30 per gallon. Using the NRV method, the joint costs allocated to Y would be: