Tanner Corporation produced 2,745 units, consisting of three separate products, in a joint process for the year. The market for these products was so unstable that it was not practical to estimate the selling price of the products. A cost of $434,000 was incurred in the joint process. Product X's production was 80% of product Y's while product Z's production was 125% of product Y's. What is the amount of the joint cost allocable to product X assuming Tanner uses the physical quantities method of allocation?

$113,836.

$141,705.

$144,028.

$117,226.