Rocky Mountain Company produces two products (X and Y) from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Joint manufacturing costs for the year were $60,000. Sales values and costs were as follows:

If the joint production costs are allocated based on the physical-units method, the amount of joint cost assigned to product X would be:If Processed Further

Product	Units Made	Sale Value at Split-Off	Sale Value	Separable Cost
X	9000	40000	78000	10500
Y	6000	80000	90000	7500