TreatyTreat, Inc., purchases soybeans and processes them into the following three types of products: dog biscuits, cat food, and chicken feed. These products are the result of a joint process. In a typical month, there are total joint costs of $209,000. The dog biscuits and chicken feed are sold after being pressed into various shapes without further processing by TreatyTreat. (i.e. the fully-processed sales price is the same as the sales price at the point of split-off.) The cat food must be further mixed with vitamins. If the cat food spoils during the vitamin-adding process, the product can still be sold for fertilizer at $3.30 per unit. (Hint, this would be the sales value of the cat food at the split-off point.) The additional processing of cat food costs TreatyTreat $17,300 per month. Product yield and average sales value on a per-unit basis from the joint processes are as follows: Monthly Fully Processed Product Output Sales Price Dog Biscuits 53,000 $3 Cat Food 52,000 5 Chicken Feed 19,000 4 Determine the allocated costs for dog biscuits using the physical volume method. Round your answer to the nearest dollar.