Bixel Components manufactures products A1 and A2 from a joint process. Total joint costs are $360,000. The sales value at split-off was $400,000 for 4,500 units of product A1 and $200,000 for 1,400 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.)

Please show work