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 19,200 28,800 40,800 88,800 Price (after additional processing) $ 65 $ 50 $ 75 Separable Processing cost $ 132,000 $ 52,800 $ 74,800 $ 259,600 Units Produced 19,200 28,800 40,800 88,800 Total Joint Cost $ 4,240,000 Sales Price at Split-off $ 25 $ 35 $ 55 The amount of joint costs allocated to product DBB-2 using the net realizable value method is