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

Dachshund Company manufactures three products from a joint process. Joint costs for the year amounted to $250,000. The following data are also available: $\begin{array}{lll}&&\text { Sales } V \text { alue at }\\\text { Product } & \text { Units Produced } & \text { Split- off } \\\mathrm{X} & \mathbf{5 , 0 0 0} & \$ 70,000 \\\mathrm{Y} & 3,000 & \$ 30,000 \\\mathrm{Z} & 2,000 & \$ 100,000\end{array}$ Assuming the physical- units method of allocating joint costs, the amount of joint costs allocated to product Z would be:

A) $50,000
B) $250,000
C) $125,000
D) $75,000