Great Falls Company makes two products, Wool Gloves and Wool Mittens. They are initially processed from the same raw material and then, after split-off, further processed separately. Additional information is as follows:

Gloves Mittens Total
Final Sales Price $ 12,000 $ 9,300 $ 21,300
Joint Costs Prior to Split-Off Point ? ? 7,980
Costs Beyond Split-Off Point $ 4,000 $ 4,000 $ 8,000

What are the joint costs allocated to Gloves and Mittens assuming Great Falls uses the estimated net realizable value approach?

Gloves Mittens
A. $ 3,990 $ 3,990
B. $ 4,360 $ 3,620
C. $ 4,800 $ 3,180
D. $ 4,960 $ 3,020
Option A

Option B

Option C

Option D