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 2018: $$\begin{array} { c c c } \text { Product } & \text { Units Produced } & \begin{array} { c } \text { Sales Value } \\\text { at Split-Off }\end{array} \\\hline \mathrm { W } & 10,000 & \$ 5,000 \\\mathrm { X } & 6,000 & 2,500 \\\mathrm { Y } & 16,000 & 3,000 \\Z& 8,000 & 4,500\end{array}$$ What is the amount of joint costs assigned to Product X using the sales-value-at-split-off method?

A) $18,000
B) $3,000
C) $10,000
D) $2,700