Products X, Y, and Z are produced from the same process at a cost of $13,920. Five thousand pounds of raw material yields 3,200 X, 4,200 Y, and 2,700 Z. Selling prices are: X $2 per unit, Y $4 per unit, and Z valueless. The ending inventory of X is 84 units. What is the value of the ending inventory if joint costs are allocated using net realizable value?

Multiple Choice

• $102.80.
• $92.00.
• $100.80.
• $82.47.