Exercise 11-53 (Algo) Physical Quantities Method with By-Product (LO 11-3, 5) Lawn Products produces two products ( X and Y ) and a by-product (Z) from a joint process using a raw material (Alpha). The company chooses to allocate the costs on the basis of the physical quantities method. Last month, it processed 32,000 pounds of Alpha at a total cost of $108,000. The output of the process consisted of 32,850 units of product X,40,150 units of product Y, and 8,000 units of by-product Z. By-product Z can be sold for $38,100. This is considered to be its 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