Denver Fabricators manufactures products DF1 and DF2 from a joint process, which also yields a by-product, BP. The company accounts for the revenues from its by-product sales as other income. Additional information follows: DF1 28,100 Units produced DF2 19, 100 Allocated joint costs BP 16,100 ? Total 63,300 $ 561,100 Sales value at split-off $ 569,250 $ 189,750 $ 103,100 $ 862,100 Required: Assuming that joint product costs are allocated using the net realizable value at split-off approach, what joint costs are allocated to each of the joint products DF1 and DF2 and to the by-product, BP? Note: Do not round intermediate calculations. DF1 DF2 BP Joint Cost