Marin Products produces three products - 188-1 DBB-2, and DBB-3 from a joint process. Each product moy be sold at the spirit 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 Marin's production, sales, and costs follows Units Sold Price (after addtl processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off D85-1 B-2 DBS 3 Total 12,000 19.000 26,000 57,000 se 5 35 5 60 5413,000 $168,000 $247,000 5 828,000 12,000 19,000 26,000 57,000 $3,500,000 25 $ 35 $ 55 The amount of joint costs allocated to product DBB-1 using the physical measure method is (colculate all ratios and percentages to 2 decimal places, for example 33 33%, and round all dollar amounts to the nearest whole dollar $37.975. $736.750 $1,596,350. O $34.440. $1.166.550