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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.

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 14,600 846,800 21,600 972,000 32,200 2,157,400 68,400 3,976,200
Price (after addt'l processing) $58.00 $45.00 $67.00
Separable Processing cost $99,000 $39,800 $59,800 $198,600
Units Produced 14,600 21,600 32,200 68,400
Total Joint Cost $3,200,000
Sales Price at Split-off $22.00 $31.00 $49.00
The amount of joint costs allocated to product DBB-3 using the net realizable value method is:

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