Walman Corp. manufactures products X, Y, and Z from a joint production process. Joint costs are allocated to products based on relative sales value of the products at the split-off point. Additional information is as follows:

	X		Y		Z		Total
Units produced		15,000		11,000		7,000		33,000
Allocated joint costs	$	172,020	$	109,800	$	85,400	$	367,220
Sales value at split-off		?		180,000		140,000		602,000
Additional costs for further processing		41,000		33,000		24,000		98,000
Sales value if processed further		373,000		198,000		158,000		729,000

Product Xs sales value at the split-off point is:

Multiple Choice

• $248,000.

• $77,000.

• $282,000.

• $150,500.

• $175,000.