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This answer does not reduce the joint costs by the sales value of the by-product.
This is 50% of the joint production costs of $2,520,000. Allocating joint costs evenly between or among joint products is not an accepted method for joint cost allocation.
In this question the first thing we need to do is to reduce the joint costs that need to be allocated by the sales value of the by-product. The sales value of the by-product is $120,000 and this will reduce the costs to allocate to $2,400,000. These costs are to be allocated based upon the physical volume of the two products. Product 1 has a volume of 90,000 pounds and Product 2 has a volume of 150,000 pounds. In total this is 240,000 pounds and since the 2nd product is 150,000 pounds, the allocation is as follows: $2,400,000 × (150,000 / 240,000) = $1,500,000.
This answer allocates some of the joint costs to the by-product.