Joint Cost Allocation using the Net Realizable Value Method: A company produces three joint products, X, Y, and Z, from a common production process. The total joint production costs up to the split-off point are $300,000. The final net realizable values for products X, Y, and Z are $180,000, $100,000, and $80,000, respectively. Allocate the joint production costs to each product using the net realizable value method.