Products X, Y, and Z are produced from the same process at a cost of $5,340. Five thousand pounds of raw material yields 2,300 X, 3,300 Y, and 1,800 Z. Selling prices are: X $2 per unit, Y $4 per unit, Z valueless. The ending inventory of X is 66 units. What is the value of the ending inventory if joint costs are allocated using net realizable value?

$21.27.

$30.80.

$39.60.

$41.60.