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 Mittens Final Sales Price Joint Costs Prior to Split-Off Point $9,300 ? Costs Beyond Split-Off Point $3,100 $6,330 ? $3,100 Total $15,630 $ 7,544 $ 6,200 What are the joint costs allocated to Gloves and Mittens assuming Great Falls uses the estimated net realizable value approach? Gloves Mittens A. $3,772 $3,772 B. $4,520 $3,024 C. $4,960 $2,584 D. $5,120 $2,424 Multiple Choice Option A Option B Option C Option D