Marin 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 Marin's production, sales and costs follows DBB-1 12,000 DBB-2 DBB-3 Total Units Sold Price (after addt'1 processing) $ Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off 19,000 26, 000 60 57,000 50 $ 35 $ $413,000 $168,000 $247,000 828,000 98,000 $5,800,000 19,600 36,000 42,400 25 $ 35 $ The amount of joint costs allocated to product DBB-2 using the physical measure 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)