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		DBB-2		DBB-3		Total
	Units sold			16,900		25,300		37,800		80,000
	Price (after addt'l processing)			$68.00		$53.00		$80.00
	Separable Processing cost			$115,000		$46,100		$69,800		$230,900
	Units Produced			16,900		25,300		37,800		80,000
	Total Joint Cost									$3,750,000
	Sales Price at Split-off			$26.00		$36.00		$57.00
The amount of joint costs allocated to product DBB-2 using the net realizable value method is:
$1,250,000
$919,045
$2,096,883
$1,125,000
$734,072