Exercise 11-40 Net Realizable Value Method (LO 11-7) Bixel Components manufactures products A1 and A2 from a joint process. Total joint costs are $320,000. The sales value at split-off was $490,000 for 5,400 units of product A1 and $150,000 for 2,300 units of product A2. Required: Assuming that total joint costs are allocated using the net realizable value at split-off approach, what amount of the joint costs was allocated to product A1? (Do not round intermediate calculations.) A1 cost of