Falcon Company Manufactures Three Products from a Joint Process Assuming the Physical-Units Method of Allocating Joint Costs, the Amount

Multiple Choice

Falcon Company manufactures three products from a joint process.Joint costs for the year amounted to $300,000.The following data are also available: $\begin{array}{l}&&\text { Sales Value at }\\\text { Product } & \text { Units Produced } & \text { Split-off } \\\mathrm{X} & 5,000 & \$ 70,000 \\\mathrm{Y} & 3,000 & \$ 30,000 \\\mathrm{Z} & 2,000 & \$ 100,000\end{array}$ Assuming the physical-units method of allocating joint costs, the amount of joint costs allocated to product Y would be _____.

A) $90,000
B) $300,000
C) $37,500
D) $30,000