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X Company manufactures two tofus, Smooth and Silken, from a joint process. The joint costs incurred are $400,000 for a standard production run that

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X Company manufactures two tofus, Smooth and Silken, from a joint process. The joint costs incurred are $400,000 for a standard production run that generates 260,000 units of Smooth tofu and 170,000 units of Silken tofu. Smooth sells for $2.30 per unit, while Silken sells for $4.50 per unit. Assuming that both products are sold at the split-off point, how much of the joint cost of each production run is allocated to Smooth tofu using the relative sales value method? Please write down the answer in the following format: 1,200 (no decimals, round the answer)

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