Solution:
                                                          X        Y          Z         Total
Units Sold                                    6,000   3,000    1,000    10,000
Price (after addt’l processing)
Separable Processing cost       $1,200  $3,000  $1,500  $5,700
Units Produced                          6,000    3,000    1,000    10,000
Total Joint Cost                                                                $120,000
Sales Price at Split-off
Sales Value 
(after addt’l processing)          $80,000  $40,000  $30,000  $150,000
Sales Value at Split Off           $40,000   $15,000   $16,000   $71,000
                                 Physical Measure Method
                                         XYZTotal
Units of Production               6,000        3,000        1,000        10,000
Percent of Total                60,0000%  30,0000%  10,0000%  100,0000%
Joint Cost Allocation           $72,000    $36,000     $12,000   $120,000