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 $20,00030,00042,00092,000$

Price $($after additional processing$)$ $ $65$ $ $50$ $ $75$

Separable Processing cost $ $137,500$ $ $55,000$ $ $77,000$ $ $269,500$

Units Produced $20,00030,00042,00092,000$

Total Joint Cost $ $4,400,000$

Sales Price at Split$-$off $ $25$ $ $35$ $ $55$

The amount of joint costs allocated to product DBB$-1$ using the sales value at split$-$off method is:

Multiple Choice

$$1,196,891.$

$$839,130.$

$$569,948.$

$$1,050,000.$

$$2,633,161.$