Chambers 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 Chambers Company. Using sales value at split-off, what amount of joint processing cost is allocated to Product X (round to the nearest dollar)? A. $5,500 B. $2,500 C. $4,000 D. $3,243