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 18,200 27,300 39,300 84,800 Price (after additional processing) $ 65 $ 50 $75 Separable Processing cost $ 125,125 $ 50,050 $ 72,050 $247,225 18,200 Units Produced Total Joint Cost Sales Price at Split-off $25 27,300 39,300 84,800 $4,040,000 $35 $55 The amount of joint costs allocated to product DBB-1 using the net realizable value method is: O $1,057,875. O $2,213,455. $1,012,218 O $1,129,781. $814,328