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Double Company 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 Double's production, sales, and costs follows. To Units Sold Price (after additional processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off DBB-1 19,400 $ 65 $ 133,375 19,400 DBB-2 29,100 $ 50 $ 53,350 29,100 DBB-3 41,100 $ 75 $ 75, 350 41,100 $ 2 $ 4,2 $ 25 $ 35 $ 55 The amount of joint costs allocated to product DBB-1 using the net realizable value method is: Total 89,600 s Sold e (after additional processing) rable Processing cost S Produced 1 Joint Cost s Price at Split-off DBB-1 19,400 $ 65 $ 133,375 19,400 DBB-2 29, 100 $ 50 53,350 29,100 DBB-B 41,100 $75 $ 75,350 41, 100 $ 262,075 89,600 $ 4,280,000 $ 25 $ 35 $ 55 ount of Joint costs allocated to product DBB-1 using the net realizable value method is