Ethel Company buys Article G for P0.80 per unit. At the end of processing in Department 1, Article G split into producing D, E and F. Product D is sold at split-off with no further processing. E and F require further processing before they can be sold. E is processed in department 2; and F is processed in Department 3. The following is a summary of costs and other related data for the year ended July 31, 2021. Cost of Article G Department 1 Department 2 Department 3 Direct Materials P1,440,000 Direct Labor 210,000 P675,000 P975,000 Factory Overhead 150,000 315,000 735,000 Product D Product E Product F Unit sold 300,000 450,000 675,000 Units on hand-7/30 150,000 225,000 Sales P450,000 P1,440,000 P2,126,250 Ethel uses the estimated net realizable value method to allocate the joint cost. The JYD Company processes apples into pies, spread, and dressing. During the second quarter of 2021, the joint cost of processing the apples was P750,000. There were no beginning inventories for the quarter. Production and sales value information for the quarter were as follows: Assume the use of the estimated net realizable value method. Products Units Produced SV @ split-off Separable costs Final Selling Price Ending Units Pies 20,000 P12/unit P20/unit P35/unit 7,000 Spread 50,000 15/unit 10/unit 28/unit 24,000 Dressing 25,000 9/unit 8/unit 20/unit 10,000