Ibsen Company makes two products from a common input. Joint processing costs up to the split$-$off point total $$45\mathrm{.}500$ a year. The company allocates these costs to the joint products on the basis of their total sales values at the splitefl paint Each product may be sold at the split$-$off point or processed further. Data concerning these products appear below.

$\backslash$table$[[$Allocated joint processing costs,Product X$,$Product Y$,$Total$],[$Sales value at split$-$off point,$$27,300,$$$18,200,$$$45,500$