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Double Company produces three products DBB - 1 , DBB - 2 , and DBB - 3 from a joint process. Each product may be

Double Company produces three products DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Key information about Double's production, sales, and costs follows.
DBB-1 DBB-2 DBB-3 Total
Units Sold 18,20027,30039,30084,800
Price (after additional processing) $ 65 $ 50 $ 75
Separable Processing cost $ 125,125 $ 50,050 $ 72,050 $ 247,225
Units Produced 18,20027,30039,30084,800
Total Joint Cost $ 4,040,000
Sales Price at Split-off $ 25 $ 35 $ 55
The amount of joint costs allocated to product DBB-3 using the net realizable value method is:

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