Great Falls Company Makes Two Products, Wool Gloves and Wool

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:
$$\begin{array} { l r r r r } & \text { Gloves } & \text { Mittens } & \text { Total } \\\text { Final Sales Price } & \$ 9,000 & \$ 6,000 & \$ 15,000 \\\text { Joint Costs Prior to Split-Off Point } & ? & ? & \$ 6,600 \\\text { Costs Beyond Split-Off Point } & \$ 3,000 & \$ 3,000 & \$ 6,000\end{array}$$
What are the joint costs allocated to Gloves and Mittens assuming Great Falls uses the estimated net realizable value approach?
$\begin{array} { l r r } & \text { Gloves } & \text { Mittens } \\\end{array}$
A. $\begin{array} { l r r } & \$ 3,300 & \$ 3,300 \\\end{array}$
B. $\begin{array} { l r r } & \$ 3,960 & \$ 2,640 \\\end{array}$
C. $\begin{array} { l r r } & \$ 4,400 & \$ 2,200 \\\end{array}$
D. $\begin{array} { l r r } & \$ 4,560 & \$ 2,040\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D