Vreeland, Inc., manufactures products X, Y, and Z from a common process. Joint costs were $69,000. Additional information is as follows:

	If Processed Further
	Units	Sales Value at	Sales	Additional
Product	Produced	Split-off	Value	Costs
X	6,900	$ 49,000	$ 68,500	$ 4,900
Y	4,900	44,000	58,500	7,350
Z	2,900	34,000	43,500	8,900
	14,700	$ 127,000	$ 170,500	$ 21,150

Assuming that joint product costs are allocated using the net realizable value method, what were the total costs assigned to Product Y?

Multiple Choice

• $34,500.

• $26,356.

• $31,256.

• $29,072.