Marin Products produces three products-DBB1, 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 21,000 19,000 26, 000 70 55 80 66, 000 Units Sold Price (after addt'1 processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off $427, 000 $174, 000 $255, 000 856,000 21,000 19, 000 26, 000 66, 000 $3, 500,000 S 10 $20 40 The amount of joint costs allocated to product DBB-2 using the net realizable value method is (calculate all ratios and percentages to2 decimal places, for example 3333%, and round all dollar amounts to the nearest whole dollar): $976,500. $815,150. $746,250. o $1,113,700 $1,708,350