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

	X	Y	Z	Total
Units produced	14,000	10,000	6,000	30,000
Joint costs	$204,000	$90,000	$66,000	$360,000
Sales value at split-off	?	?	110,000	600,000
Additional costs for further processing	38,000	30,000	22,000	90,000
Sales value if processed further	380,000	180,000	147,000	707,000

Q13. Product X's sales value at split-off is calculated to be

A.$306,000.

B.$135,000.

C.$340,000.

D.$150,000.

Q14.Product Z's net realizable value is calculated to be:

A.$150,000.

B.$342,000.

C.$125,000.

D.$110,000.