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Double Company produces three products -- DBB-1, DBB-2, and DBB-3 from a joint process. Each product may 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. Units Sold Price (after additional processing) Separable Processing cost Units Produced Total Joint Cost Sales Price at Split-off DBB-1 19,800 $ 65 $ 136,125 19,800 DBB-2 29, 700 $ 50 $ 54,450 29,700 DBBB 41,700 $ 75 $ 16, 450 41,700 $ 25 $ 35 $ 55 The amount of joint costs allocated to product DBB-2 using the physical measure method is: DBB-2 Total 91,200 s Sold e (ofter additional processing) rable Processing cost s Produced 1 Joint Cost Price at Split-off DBB-1 19,800 $ 65 $ 136, 125 19,800 29,700 $ 50 $ 54,450 29,700 DBB-3 41,700 $ 75 $ 76,450 41,700 $ 267,025 91,200 $ 4,360,000 $ 25 $ 35 $ 55 ount of joint costs allocated to product DBB-2 using the physical measure method is