2. Pillow Company manufactures products W, X, Y and Z from a joint process. Additional information follows: Required: Product Units Produced Market Value @Split-Off Point If Processed Further Additional Cost Market Value W 6,000 P 80,000 P 7,500 P 90,000 5,000 60,000 6,000 70,000 4,000 40,000 4,000 50,000 Z 3,000 20,000 2,500 30,000 Total 18,000 P 200,000 P 20,000 P 240,000 a. Assuming the total joint production cost is P160,000, compute the allocated joint cost to each product if the company uses: (1) Market value method and (2) Physical unit method. b. Compute the total production cost of each product using: (1) Market value method and (2) Physical unit method