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 84,800 Units Sold Price (after additional processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off DBB-1 18,200 $ 65 $ 125, 125 18, 200 DBB-2 27,300 $ 50 $ 50,050 27,300 DBB-3 39,300 $ 75 $ 72,050 39,300 $ 247, 225 84,800 $ 4,040,000 $ 25 $ 35 $ 55 The amount of joint costs allocated to product DBB-2 using the sales value at split-off method is