Exercise $11\mathrm{.}53($Algo$)$ Physical Quantities Method with By$-$Product $($LO $11-3,5)$

Lawn Products produces two products $(x$ and $h$ and a by product $(Z)$ from a joint process using a raw material $(N$ pha$).$ The company chooses to allocate the costs on the basis of the pirysical quantities method.

Last month if processed $27,000$ pounds of Alpha at a totat cost of $$103,000.$ The output of the process consisted of $30\mathrm{.}600$ units of product $x,37,400$ units of product $Y,$ and $7,500$ units of by$-$product $Z.$ By$-$product $Z$ can be sold for $$19,600.$ This is considered to be ils net realizable value, which is deducted from the processing costs of the main products.

Required:

What amount of joint costs should be assigned to each of product $x$ and product $Y?$

$\backslash$table$[[,$Jeint Costs$],[$Product $x,5],[$Prosuct $Y$ Y$,]]$