Split Company produces three products - X, Y, and Z- 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. Last year all three products were processed beyond split-off. Joint production costs for the year were $138,000. Sales values and costs needed to evaluate Split's production policy follow. Product x Units Produced 24,000 Sales Value at Split Off If Processed Further Sales Value Additional Costs y z 13,000 3,000 $ 44,500 28,500 34,000 $ 5,700 12,000 15,000 $ 102,500 53,500 48,000 The amount of joint costs allocated to product Z using the physical measure method is (calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar): Better Health Company has two service departments-actuarial and premium rating, and two operations departments-marketing and sales. The distribution of each service department's efforts to the other departments is shown below: TO FROM Actuarial Rating Actuarial 0% 25% Rating 40% 0% Marketing 20% 37.5% Sales 40% 37.5% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $ 90,000 $ 60,000 $ 90,000 $ 100,000 The total cost accumulated in the marketing department using the direct method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar):