The information for this problem is used for the next problem as well:

KolaNut Company processes direct materials up to the split$-$off point where two products, Product A and Product B$,$ are created. Product A is used in diet sodas and Product B is used in regular sodas. The following information was collected for the month of July:

Direct materials processed:

$3,500$ liters $($with $20\%$ shrinkage, no by$-$product value$)$

Production:

Product A $2,000$ liters

Product B $800$ liters

The cost of purchasing $3,500$ liters of direct materials and processing it up to the split$-$off point to yield a total of $2,800$ liters of good product was $$6,000.$ At the split$-$off point, Product A can be sold for $$\frac{6}{?}$ liter and Product B can be sold for $$\frac{5}{?}$ liter. There were no beginning inventory balances of either Product A or Product B$.$

Product A may be processed further to yield $2,000$ liters of a new cola, Product A$2,$ for an additional processing cost of $$3,000.$ Product $A2$ is sold for $$6\mathrm{.}50$ per liter.

Product B may be processed further to yield $800$ liters of a new cola, Product $B2,$ for an additional processing cost of $$2,300.$ Product $B2$ is sold for $$6\mathrm{.}00$ per liter.

When using the Sales Value at Split$-$off Method, what is the amount of joint costs that will be allocated to Product A $($rounded to the nearest dollar$)?$

$$4,286$

$$3,273$

$$4,500$

$$4,382$