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. 101,000 Unita Sold Price (after addt' 1 processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off 21,000 35,000 45, 000 55 40 65 $490,000 $201,000 $291,000 $ 982, 000 23,200 45,000 47,800 116, 000 $7, 600,000 5 15 35 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); $3,131,960. $43,400. $39,360 $2,948,040 $1,520,000