Products X, Y, and Z are produced from the same process at a cost of $6,100. Five thousand pounds of raw material yields 1,950 X, 2,950 Y, and 1,450 Z. Selling prices are: X $3.8 per unit, Y $5.8 per unit, Z valueless. The ending inventory of X is 59 units. What is the value of the ending inventory if joint costs are allocated using net realizable value?

	$55.78.
	$59.58.
	$15.47.
	$44.78.