The following information relates to a joint production process for three products, with a total joint production cost of $$180,000.$ There are no separable processing costs for any of the three products.

$\backslash$table$[[$Product$,\backslash$table$[[$Sales Value at$],[$Split$-$off$]],\backslash$table$[[$Units at$],[$Split$-$off$]]],[1,$$$252,000,350],[2,72,000,1,050],[3,36,000,2,100],[$$$360,000,3,500]]$

Assume that the total sales value at the split$-$off point for product $1$ is $$108,000$ instead of $$252,000$ and the sales value of product $3$ is $$3,600$ instead of $$36,000.$ 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?

$\backslash$table$[[$Product$,\backslash$table$[[$Allocated Joint$],[$Cost$]]],[1,],[2,],[3,]]$