Benjamin Company Benjamin Company produces two products from a joint process: X and Z. Joint processing costs for this production cycle are $8,000. Sales price Disposal per yard at cost per yard at Yards X 1,500 Z 2,200 split-off $6.00 9.00 split-off $3.50 Further Final sale processing price per per yard yard $1.00 $7.50 5.00 3.00 11.25 If X and Z are processed further, no disposal costs will be incurred or such costs will be borne by the buyer. Refer to Benjamin Company. Using sales value at split-off, what amount of joint processing cost is allocated to Product X (round to the nearest dollar)? Select one: a. $3,243 b. $2,500 c. $4,000 d. $5,500