Double Company prosuces three products - DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-eff point or processed furthet, Additional processing requires no speclal facilitles, and production costs of further processing are entirely variable and tracesable to the products Involved. Key information about Double's production, sales, and costs follows. The emount of joint costs ellocated to product DBB-1 using the sales value at split-off method is: Double Company prosuces three products - DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-eff point or processed furthet, Additional processing requires no speclal facilitles, and production costs of further processing are entirely variable and tracesable to the products Involved. Key information about Double's production, sales, and costs follows. The emount of joint costs ellocated to product DBB-1 using the sales value at split-off method is