Rock-On Company produces two products (X and Y) from a joint process. Each product may be sold at the split-off point or processed further. Joint manufacturing costs for the year were $60,000. Sales values and costs were as follows:

PRODUCT	UNITS MADE	SALES VALUE AT THE SPLIT-OFF POINT	SALES VALUE IF PROCESSED FURTHER	COST OF PROCESSING FURTHER
X	9,000	$40,000.	$78,000.	$10,500.
Y	6,000	$80,000.	$90,000.	$ 7,500

If the joint production costs are allocated based on the net-realizable-value method, the amount of joint cost assigned to product Y would be: A. $20,000.

Group of answer choices

$27,000.

$20,000.

$33,000.

$40,000