Vreeland, Inc., manufactures products X, Y, and Z from a common process. Joint costs were $61,000. Additional information is as follows:

	If Processed Further
	Units	Sales Value at	Sales	Additional
Product	Produced	Split-off	Value	Costs
X	6,100	$ 41,000	$ 56,500	$ 4,100
Y	4,100	36,000	46,500	6,150
Z	2,100	26,000	31,500	8,100
	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?