The following information relates to a joint production process for three products, with a total joint production cost of $120,000. There are no separable processing costs for any of the three products. Product Sales Value at Split-Off Units at Split-Off 1 $ 180,000 170 2 36,000 510 3 24,000 1,020 $ 240,000 1,700 Assume that the total sales value at the split-off point for product 1 is $84,000 instead of $180,000 and the sales value of product 3 is $2,400 instead of $24,000. Assume also that, because of its relatively low sales value, the firm treats product 3 as a by-product and uses the asset recognition method for accounting for by-products. What amount of joint cost would be allocated to the products using the sales value at split-off method?