Neary Co. produces three products X, Y, and Z 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. Last year all three products were processed beyond split-off. Joint production costs for the year were $80,000. Sales values and costs needed to evaluate Neary's production The amount of joint costs allocated to product Z using the sales value at split-off method is:

Product	Unit Produce	Sale Value at Slipt off	Sale Value	Additional Cost
x	7200	45800	50000	1540
y	2000	25000	31000	1520
z	1000	20000	20000	2000