Jamie"s Products produces three products DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Key information about Jamie's production, sales, and costs follows.

DBB-1 DBB-2 DBB-3 Tota

Units Sold 17,000 26,000 39,000 82,000

Price (after addt'l processing) $85 $70 $95

Separable Processing cost $420,000 $171,000 $251,000 $842,000

Units Produced 11,000 17,000 24,000 52,000

Total Joint Cost $3,200,000

Sales Price at Split-off $10 $20 $40

The amount of joint costs allocated to product DBB-2 using the sales value at split-off method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar):