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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

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 41,700 $ 75 $ 76,450 Units Sold 91,200 19,800 $ 65 $ 136,125 29,700 Price (after additional processing) Separable Processing cost $ 50 $ 54,450 $ 267,025 Units Produced 19,800 29,700 41,700 91,200 Total Joint Cost $ 4,360,000 Sales Price at Split-off $ 25 $ 35 $ 55 The amount of joint costs allocated to product DBB-2 using the sales value at split-off method is:

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