14. Dennis Manufacturing Co. manufactures two joint products Product A sells at P30 while Product B sells at P60. The company uses the net realizable value method for locating joint costs. For the month of June 2012, the production activities were as follows; Joint product costs: Raw materials p30,000 Direct labor 15,000 Factory overhead 10,000 Further processing costs after the splitoff point in order to nish the products into their nal form were P24,000 for product A and p36,00 for Product B. total number of units produced during the month were 2,000 for Product A and 1,000 for Product B. the joint cost allocated to A A. 22,000 C. 27,500 _ D. Answer not given