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Marlon 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.

Marlon 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. Important information about Marlon production, sales, and costs follows.

DBB-1 DBB-2 DBB-3 Total

Units Sold 22,000 43,000 80,000 145,000

Price (after addt'l processing) $30 $15 $40

Separable Processing cost $441,000 $180,000 $263,000 $884,000

Units Produced 22,000 43,000 80,000 145,000

Total Joint Cost $4,100,000

Sales Price at Split-off $25 $35 $55

This amount of joint costs allocated to product DBB-3 using the net realizable value 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

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