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. Units Sold Price (after additional processing) DBB-1 17,800 $ 65 Separable Processing cost $ 122,375 DBB-2 26,700 $ 50 $ 48,950 DBB-3 38,700 $ 75 $ 70,950 Units Produced 17,800 26,700 38,700 Total Joint Cost Sales Price at Split-off $ 25 $ 35 The amount of joint costs allocated to product DBB-1 using the sales value at split-off method is: $ 55