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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 further.

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 19,400 29,100 41,100 89,600
Price (after additional processing) $ 65 $ 50 $ 75
Separable Processing cost $ 144,000 $ 78,000 $ 100,000 $ 322,000
Units Produced 19,400 29,100 41,100 89,600
Total Joint Cost $ 3,770,000
Sales Price at Split-off $ 25 $ 35 $ 55

The amount of joint costs allocated to product DBB-1 using the physical measure method is:

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