a company processes chemical XD-1 through a pressure treatment operation. after the process is complete, there are two outputs: R and S. the monthly costs of processing XD-1 are P45,000 for materials and P160,000 for conversion costs.. this processing results in outputs that sell for a total of P455,000, the sale revenue from R amount to P273,000 of the total. compute the costs to be assigned to R and S in a typical month, using net realizable value method.