Cola Drink Company processes direct materials up to the split-off point where two products, A and B, are obtained. The following information was collected for the month of July: Direct materials processed: Production: A B 2,000 liters (with 15% shrinkage) Sales: A B 700 liters 1,000 liters $35 per liter $30 per liter The cost of purchasing 2,000 liters of direct materials and processing it up to the split-off point to yield a total of 1,700 liters of good products was $6,000. There were no inventory balances of A and B. Product A may be processed further to yield 575 liters of Product Z5 for an additional processing cost of $190. Product Z5 is sold for $50 per liter. There was no beginning inventory and ending inventory was 125 liters. Product B may be processed further to yield 850 liters of Product W3 for an additional processing cost of $280. Product W3 is sold for $60 per liter. There was no beginning inventory and ending inventory was 25 liters. A. $28,560 B. $50,810 C. $28,750 D. $24,310