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 18,000 pounds of Alpha at a total cost of $94,000. The output of the process consisted of 34,650 units of product X,42,350 units of product Y, and 6,600 units of by-product Z. By-product Z can be sold for $26,040. 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