The following information relates to a joint production process for three products, with a total joint production cost of $130,000. There are no separable processing costs for any of the three products.

Product	Sales Value at Split-Off	Units at Split-Off
1	$169,000	500
2	$52,000	875
3	$39,000	1,125
	$260,000	2,500

Assume that the total sales value at the split-off point for product 1 is $78,000 instead of $169,000 and the sales value of product 3 is $2,600 instead of $39,000. Assume also that, because of its relatively low sales value, the firm treats product 3 as a by-product and uses the net realizable value method for accounting for joint costs. There are no separable processing costs for product 3. What amount of joint cost would be allocated to the three products?