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 follow.

	DBB-1			DBB-2			DBB-3			Total
Units Sold		11,000			17,000			24,000			52,000
Price (after addt’l processing)	$	10		$	25		$	30
Separable Processing cost	$	282,000		$	114,000		$	169,000		$	565,000
Units Produced		11,000			17,000			24,000			52,000
Total Joint Cost										$	3,200,000
Sales Price at Split-off	$	20		$	30		$	50

The amount of joint costs allocated to product DBB-1 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):