1. Talisay Company is conducting a joint production at a total costs of P1,000,000. The joint production results to the following inventories: Alt Tab Del Units produced 20,000 units 10,000 units 5,000 units Selling price at split off P300 P400 P10 Alt and Tab are considered main products while Del is considered by-product. The entity considers its by-product as material. The by-product requires additional processing cost per unit of P1.6 and its cost of disposal is PO.40 per unit. 1. What is the joint cost allocated to product Tab if the entity employs relative sales value method