Ryan Company Ryan Company manufactures products X and Y from a joint process that also yields a by-product, Z. Revenue from sales of Z is treated as a reduction of joint costs. Additional information is as follows: Products X Y Z Total Units produced 20,000 20,000 10,000 50,000 Joint costs ? ? ? $262,000 4 Sales value at split-off $300,000 $150,000 $10,000 $460,000 Joint costs were allocated using the sales value at split-off approach. Refer to Ryan Company. The joint costs allocated to product X were __________________________ Refer to Ryan Company. The joint costs allocated to product Y were ______________________________