Benjamin Company Benjamin Company produces two products from a joint process: X and Z. Joint processing costs for this production cycle are $8,000.

	Yards	Sales price per yard at split-off	Disposal cost per yard at split-off	Further processing per yard	Final sale price per yard
X	1,500	$6.00	$3.50	$1.00	$7.50
Z	2,200	9.00	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 a physical measure, what amount of joint processing cost is allocated to Product X (round to the nearest dollar)?

Select one:

a. $3,243

b. $4,757

c. $5,500

d. $4,000