Questions 22-23 NV company processes a basic raw material through a manufacturing process that yields three products: X, Y and Z. There were no opening inventories and the products are sold at the split-off point without further processing. Assume that all the output is sold during the period. The joint costs are 600,000. There are 40,000 units from product X with a sales value of 47.5 per unit, 20,000 units of product Y with a sales value of 25 per unit, and 60,000 units of product Z with a sales value of 3.33 per unit. 22. What are the joint costs allocated to product X if the sales value at split-off point method is used? A) 200,000 B) 180,000 C) 300,000 D) 120,000