FI*O, Inc. produces 2 products with joint process costs (common costs) as shown in the following table:

common costs	$ 160,000.00
	units	sales value at split of point	separable costs	final sales value
product 1	25000	$ 700,000	$ 60,000	$ 900,000
product 2	35000	$ 500,000	$ 40,000	$ 700,000
	60000	$ 1,200,000		$ 1,600,000

If FI*O uses the net realizable value method, the joint costs allocated to Product-2 would be