J-M Company Uses a Joint Process Costing $15,000 to Produce

J-M Company uses a joint process costing $15,000 to produce three main products. The company had no beginning inventory. Its current period operation data follow: Units Sales Value Separable Sales Value After Units
Product Produced at Split-Off Costs Further Processing Sold
S 500 $5,000 $500 $ 7,000 400
T 450 6,000 650 9,000 300
R 300 9,000 700 10,000 250
If J-M uses the physical output method to allocate joint costs and performs further processing after the split-off point, what is the gross profit for product S?

A) $1,800
B) $500
C) $400
D) $(900)