Atlas Foods produces the following three supplemental food products simultaneously through a refining process costing P93,000. - Alfa 10,000 pound of Alfa, a popular but relatively rare grain supplement having a caloric value of 4,400 calories per pounds. Betters -5,000 pounds of Betters, a flavoring materials high in carbohydrates with a caloric value of 11,200 calories per pound. Morefeeds -1,000 pounds of Morefeeds, used as a cattle feed supplement with a caloric value of 1,000 calories per pound. The joint products, Alfa, and Betters have a final selling price of P4 per pound and P10 per pound, respectively, after additional processing costs of P2 per pound of each product are incurred after the split- off point. Morefeeds, a by-product, is sold at the split-off point for P3 per pound. a. Assuming Atlas Foods inventories Morefeeds, the by-product, the joint cost to be allocated to Alfa, using the net realizable value method is a. 3,000 b. 30,000 c. 31,000 d. 60,000 e. 62,000 b. Assuming Atlas Foods inventories Morefeed, the by-product, the joint cost to be allocated to Alfa, using the physical quantity method is a. 3,000 b. 30,000 C. 31,000 d. 60,000 e. 62,000