Great Falls Company makes two products, Wool Gloves and Wool Mittens. They are initially processed from the same raw material and then, after split-off, further processed separately. Additional information is as follows: Gloves $ 9,900 Mittens $ 6,990 $ Final Sales Price Joint Costs Prior to Split-Off Point Costs Beyond Split-Off Point Total 16,890 8,232 6,600 ? $ 3,300 $ 3,300 $ What are the joint costs allocated to Gloves and Mittens assuming Great Falls uses the estimated net realizable value approach? Gloves $ 4,116 $ 4,840 $ 5,280 $ 5,440 Mittens $ 4,116 $ 3.392 $ 2.952 $ 2,792 Option A O Option B O Option C O Option D