Great Falls Company makes two products, G and H. They are initially procssed from the same raw material and then, after split-off, further processed separately. Additional information is as follows:

	G	H	Total
Final sales price	$9,000	$6,000	$15,000
Joint costs prior to split-off point	?	?	6,600
Costs beyond split-off point	$3,000	$3,000	6,000

What are the joint costs allocated to products G and H assuming Great Falls uses the same estimated net realizable value approach?

G H

a. $3,300 $3,300

b. $3,960 $2,640

c. $4,400 $2,200

d. $4,560 $2,040