Brock Company Brock Company produces four floor cleaners from the same process: C, D, E, and G. Joint product costs are $9,000. (Round all answers to the nearest dollar.) Sales price per barrel Disposal cost per barrel Barrels C 750 at split-off $10.00 at split-off Further processing costs Final sales price per barrel $6.50 $2.00 $13.50 D 1,000 8.00 4.00 2.50 10.00 E 1,400 11.00 G 2,000 15.00 7.00 9.50 4.00 15.50 4.50 19.50 If Brock sells the products after further processing, the following disposal costs will be incurred: C, $2.50; D, $1.00; E, $3.50; G, $6.00. Using net realizable value at split-off, what amount of joint processing cost is allocated to Product E? Select one: a. $1,550 b. $2,170 c. $1,017 d. $4,263