Stoney Brook 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 $126,000. Sales values and costs were as follows:

						If Processed Further
Product	Units Made	Sales Price at Split-Off				Sales Value			Separable Cost
X	12,000	$	46,000			$	84,000		$	10,500
Y	4,000		92,000				102,000			7,500

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

Multiple Choice

$23,000.

$50,400.

$32,000.

$94,500.

$46,000.