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. Units Sold Separable Processing cost. Price (after additional processing) Units Produced DBB-1 16,000 $ 65 $ 110,000 DBB-2 24,000 $ 50 $ 44,000 DBB-3 36,000 $ 75 $ 66,000 Total 76,000 16,000 24,000 36,000 $ 220,000 76,000 Total Joint Cost $ 3,600,000 Sales Price at Split-off $ 25 $ 35 $ 55 The amount of joint costs allocated to product DBB-1 using the physical measure method is: