Lovely Company produces two products (X and Y) from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Joint manufacturing costs for the year were $80,000. Sales values and costs were as follows:

If Processed FurtherProductUnits MadeSales Price at Split-OffSales ValueSeparable CostX6,000$42,000$56,000$6,000Y8,000 96,000 136,000 16,000

1. If the joint production costs are allocated based on the physical-units method, the amount of joint cost assigned to product X would be:

2. If the joint production costs are allocated based on the relative-sales-value method, the amount of joint cost assigned to product X would be:

3. If the joint production costs are allocated based on the net-realizable-value method, the amount of joint cost assigned to product X would be: