BSBA Company produced two joint products A and B. and by-products and D from the same raw materials with joint costs P200.000. The entity uses net realizable value in allocating joint costs to joint products. Other Information are as follows: Units produced (20.000: 30.000: 5,000 and 5.000); Unit sold (18,000: 25.000: 5.000 and 5.000); Final unit selling prices ($25.00: P20.00: P2.00 and P1.50): Further processing costs (P150,000; P210.000: P5,000 and P4,000): Selling and Administrative expenses (P15.000; P21,000, P500 and P400); Desired profit on C and D (F2,000 and P1,500). If the net proceeds of sale of by-products are presented as reduction from cost of goods sold of the main products. what is the amount of operating profit from joint products only?* P438,589 F438.300 P432.836 P430.989