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			Total
Final Sales Price	$	13,800		$	11,280		$	25,080
Joint Costs Prior to Split-Off Point		?			?		$	14,292
Costs Beyond Split-Off Point	$	4,600		$	4,600		$	9,200

What are the joint costs allocated to Gloves and Mittens assuming Great Falls uses the estimated net realizable value approach?

	Gloves				Mittens
A.	$	7,146			$	7,146
B.	$	7,840			$	6,452
C.	$	8,280			$	6,012
D.	$	8,440			$	5,852