Bixel Components manufactures products A1 and A2 from a joint process. Total joint costs are $300,000. The sales value at split-off was $360,000 for 4,100 units of product A1 and $120,000 for 1,000 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.)