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. Total 85,600 Units Sold Price (after additional processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off DBB-1 18,4ee $ 65 $ 126,500 18,420 DBB-2 27,600 $ 50 $ 50,600 27,600 DBB-3 39,600 $ 75 $ 72,600 39,600 $ 249,700 85,600 $ 4,080,880 $ 25 $ 35 $ 55 The amount of Joint costs allocated to product DBB-2 using the sales value at split-off method is