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 Units Sold Price (after additional processing) 17,400 $ 65 Separable Processing cost $ 119,625 26,100 $ 50 $ 47,850 DBB-3 38,100 $ 75 $ 69,850 Units Produced 17,400 26,100 38,100 Total Joint Cost Sales Price at Split-off $ 25 $ 35 The amount of joint costs allocated to product DBB-2 using the net realizable value method is: $ 55 Total 81,600 $ 237,325 81,600 $ 3,880,000 Multiple Choice $2,139,183. $1,080,294. $964,710. $1,011,375. $776,107