Sixel Ltd produces three products (X, Y and Z) and allocates joint costs using the sales value at split-off method. The joint costs amounted to 800,000.

Product

Units Produced

Sales Price per unit

X

60,000

5

Y

40,000

12.50

Z

80,000

2.50

Calculate the joint cost to be allocated to Product Y:

a.160,000

b.400,000

c.250,000

d.177,778