Products X, Y, and Z are produced from the same process at a cost of $13,200. Five thousand pounds of raw material yields 3,000 X, 4,000 Y, and 2,500 Z. Selling prices are: X $2 per unit, Y $4 per unit, and Z valueless. The ending inventory of X is 80 units. What is the value of the ending inventory if joint costs are allocated using net realizable value?

Multiple Choice

• $77.67.

• $98.00.

• $87.20.

• $96.00.