FIO, Inc. produces 2 products with joint process costs of $140,000. The results from the most recent period follow: Product-1 Amount produced: 14,000 pounds Sales value at split-off: $260,000 Separable costs: $40,000 Final sales value after processing: S400,000 Product-2 Amount produced: 21.000 pounds Sales value at split-off: $440,000 Separable costs: 560,000 Final sales value after processing: $640,000 If FIO uses the net realizable value method, the joint costs allocated to Product I would be