Lite Co. manufactures products X and Y from a joint process that also yields a by-product, Z. Revenue from sales of Z is treated as a reduction of joint costs. Additional information is as follows:

	PRODUCTS
	X	Y	Z	TOTAL
Units produced	21,600	21,600	11,600	54,800
Joints costs	?	?	?	342,000
Sales value at split-off	$332,000	$182,000	$42,000	$556,000

Joint costs were allocated using the net realizable value method at the split-off point. The joint costs allocated to product X were