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Bixel Components manufactures products A1 and A2 from a joint process. Total joint costs are $360,000. The sales value at split-off was $390,000 for 4,400

Bixel Components manufactures products A1 and A2 from a joint process. Total joint costs are $360,000. The sales value at split-off was $390,000 for 4,400 units of product A1 and $150,000 for 1,300 units of product A2.

Required:

Assuming that total joint costs are allocated using the net realizable value at split-off approach, what amount of the joint costs was allocated to product A1? (Do not round intermediate calculations.)

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