Bixel Components manufactures products A1 and A2 from a joint process. Total joint costs are $500,000. The sales value at split-off was $540,000 for 5,900 units of product A1 and $180,000 for 2,800 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?