GG Products, Inc., prepares tips and stems from a joint process using asparagus. It produced 270,000 units of tips having a sales value at the split-off point of $70,000. It produced 270,000 units of stems having a sales value at split-off of $30,000. Using the net realizable value method, the portion of the total joint product costs allocated to tips was $60,900.

Required:

Compute the total joint product costs before allocation