The Alfarm Corporation processes raw milk up to the split-off point where two products, cream and liquid skim, are produced and sold. There was no beginning inventory. The following material was collected for the month of February: Direct materials processed: 760,000 gallons (738,000 gallons of good product) Production: Cream 445,000 gallons Liquid skim 293,000 gallons Sales: Cream 425,000 at $120 per gallon Liquid skim 283,000 at $110 per gallon The cost of purchasing 760,000 gallons of direct materials and processing it up to the split-off point to yield a total of 738,000 gallons of good product was $2,350,000. When using a physical-volume measure, what is the approximate amount of joint costs that will be allocated to cream and liquid skim