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 on 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 12,800 $51.00 $87,000 12,800 28,600 $58.00 $53,000 28,600 60,300 Price (after addt'l processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off 18,900 $38.00 $34,500 18,900 $174,500 60,300 $2,890,000 $20.00 $27.00 $43.00 The amount of joint costs allocated to product DBB-3 using the physical measure method is: $1,370,713 $905,821 $953,700 $613,466 $960,925