Vreeland, Inc., manufactures products X Y, and 2 from a common process. Joint costs were $61,000 Additional information is as follows. Product Units Produced 6.100 4.100 2.100 if Processed Further Sales Value at Sales Split-off Value $ 41,000 $ 56,500 36,000 46,500 26.000 31,500 Additional Costs $ 4,100 6,150 8.100 y 12,300 $ 103,000 $ 134,500 $ 18,350 Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product Y? O $30,500 O $27.470 O $26,332 $23,370