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 21,000 pounds of Alpha at a total cost of $97,000. The output of the process consisted of 33,300 units of product X,40,700 units of product Y, and 6,900 units of by-product Z. By-product Z can be sold for $9,800. This is considered to be it 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