Timberland Corporation Produces Three Products from a Joint Process: One-X

Timberland Corporation produces three products from a joint process: One-X, Two-Y, and Three-Z. Each product can be processed further and sold for more. Data on the processes are as follows:
$\begin{array}{lrrrrrr}\text { Product } & \text { One-X } & \text { Two-Y } & \text { Three-Z } & \text { Total }\\\text { Units produced } & 16,000& 8,000 & 4,000 & 28,000 \\\text { Joint costs } & \$ 60,000& \text { (a) } & \text { (b) } & \$ 120,000 \\\text { Sales value at split-off } & \text { (c) } & \text { (d) } & \$ 30,000 & \$ 200,000 \\\text { Additional Processing Costs } & \$ 14,000 & \$ 10,000 & \$ 6,000& \$ 30,000 \\\begin{array}{l}\text { Sales value if Processed }\end{array} & \$ 140,000& \$ 60,000 & \$ 40,000 & \$ 240,000\end{array}$
The amount of joint costs for One-X is the amount that has been allocated.
Required:
Determine the values for the lettered spaces. (CPA adapted)