Lawn Products produces two products $(x$ and $Y)$ and a by$-$product $(Z)$ from a joint process using a raw material $($Alpha$).$ The company chooses to allocate the costs on the basis of the physical quantities method.

Last month, it processed $17,000$ pounds of Alpha at a total cost of $$93,000.$ The output of the process consisted of $35,100$ units of product $x,42,900$ units of product $Y,$ and $6,500$ units of by$-$product $Z.$ By$-$product $Z$ can be sold for $$17,400.$ This is considered to be its net realizable value, which is deducted from the processing costs of the main products.

Required:

What amount of joint costs should be assigned to each of product $x$ and product $Y?$

$\backslash$table$[[,$Joint Costs$],[$Product $x,],[$Product $Y,]]$