Marin Products produces three products-D88-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the spit-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 addt'l processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off DBB-1 DBB-2 DBB-3 18,000 29,000 39,000 $ 30 $ 15 $ Total 86,000 40 $469,000 $192,000 $279,000 $940,000 22,400 43,000 46,600 112,000 $7,200,000 $ 20 $ 30 $ 50 The amount of joint costs allocated to product DBB-3 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) Multiple Choice $16.275 $1,440.000 $2.995,920 $14,760