Split Corporation manufactures products X$,$ Y$,$ and Z from a joint production process. Joint costs are allocated to products based on relative sales value of the products at the split$-$off point. Additional information is as follows:

X Y Z Total

Units produced $14,00010,0006,00030,000$

Allocated joint costs $ $204,000$ $ $90,000$ $ $66,000$ $ $360,000$

Sales value at split$-$off $?150,000110,000600,000$

Additional costs for further processing $38,00030,00022,00090,000$

Sales value if processed further $348,000185,000147,000680,000$

Product X$$s sales value at the split$-$off point is:

$$306,000.$

$$135,000.$

$$340,000.$

$$150,000.$

$$233,000.$