Products X, Y, and Z are produced from the same process at a cost of $13,560. Five thousand pounds of raw material yields 3,100 X, 4,100 Y, and 2,600 Z. Selling prices are: X $2 per unit, Y $4 per unit, and Z valueless. The ending inventory of X is 82 units. What is the value of the ending inventory if joint costs are allocated using net realizable value?

Multiple Choice

$89.60.

$98.40.

$100.40.

$80.07.