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 $96,000. It produced 270,000 units of stems having a sales value at split-off of $24,000. Using the net realizable value method, the portion of the total joint product costs allocated to tips was $46,200.

Required: Compute the total joint product costs before allocation. (Do not round intermediate calculations.)