4. Garage Specialty Corporation manufactures joint products P and Q. During a recent period, joint costs amounted to P80,000 in the production of 20,000 gallons of P and 60,000 gallons of Q. Garage can sell P and Q at split-off for P2.20 per gallon and P2.60 per gallon, respectively. Alternatively, both products can be processed beyond the split-off point, as follows: P Q Separable processing costs $15,000 $35,000 Sales price (per gallon) if processed beyond split-off $3 $4 The joint cost allocated to Q under the relative-sales-value method would be? The joint cost allocated to P under the relative-sales-value method would be: