Company ABC produces joint products A, B C, and D are produce at a joint product cost of P120,000. Quantities produced are A 20,000 units; B 15000 units; C 10,000 units and D 15,000 units. Product A sells for PO.25; B for P3; C for P3.50, and D for P5.0. 1. Required: Determined the allocated joint cost assuming that units are sold without further processing; a. Following the relative sales value method b. Following the physical units method 2. Assuming that the products are not salable in their stage of completion at the split off point and therefore without any market value require additional cost to place them in a marketable condition. Additional cost incurred after split off are A P2,000; B P10,000; C P10,000, and D P28,000 and that the ultimate sale price after further processing are: A P.50; B P5.00; C P4.50, and D 8.0. Determine the total production cost of each product