Products X, Y, and Z are produced from the same process at a cost of $7,000. Five thousand pounds of raw material yields 2,400 X, 3,400 Y, and 1,900 Z. Selling prices are: X $5.6 per unit, Y $7.6 per unit, Z valueless. The ending inventory of X is 68 units. What is the value of the ending inventory if joint costs are allocated using net realizable value?

a) $12.62.

b) $53.54.

c) $67.86.

d) $73.46.