Cumadin Corporation, Which Manufactures Products W, X, Y, and Z

Cumadin Corporation, which manufactures Products W, X, Y, and Z through a joint process costing $18,000, has the following data for 2014: What is the amount of joint costs assigned to Product Y using the sales-value-at-split-off method?

A) $3,600
B) $7,200
C) $18,000
D) $1,200