Nate Company manufactures Products A and B from a joint process that also yields a by-product, X. Nate Company accounts for the revenue from its by-product sales as a deduction from the cost of its main products. Additional information is as follows:

Product	A	B		Total
Units produced	15,000	9,000		24,000
Joint costs	?	?		$180,000
Sales value at split off	$402,000	$178,000		$580,000

1. Assuming that joint product costs are allocated using the relative sales value at split-off approach, what was the joint cost allocated to Products A and B?