30. The Hovart Corporation manufactures two products out of a joint process-Compod and Ultrasene. The joint (common) costs incurred are P250,000 for a standard production run that generates 120,000 gallons of Compod and 80,000 gallons of Ultrasene. Compod sells for P2.00 per gallon, while Ultrasene sells for P3.25 per gallon. If there are no additional processing costs incurred after the split-off point, the amount of joint cost of each production run allocated to Compod by the quantitative unit method is: A. P100,000 B. P120,000 C. P130,000 D. M P150,000 some amount other than those given above