For the accounting period, what is the cost of sales of Product B and value of ending inventory of Product C

Caltex manufacturing company buys liquid materials for P32 a gallon. At the end of processing in Department A, the liquid materials split off into Product A, B and C. Product A is sold at split off point with no further processing. Products B and C require further processing before they can be sold. Product B is process in Department 2, and Product C is processed in Department 3. Following is a summary of costs and other related data for the most recent accounting period. Department 1 2 3 Cost of liquid materials P500,000 Direct labor 280,000 P900,000 P1,300,000 Factory overhead 200,000 540,000 980,000 Products A B Gallons sold 20,000 30,000 51,000 Gallons on hand, end 15,000 15,000 Sales in pesos P600,000 P1,920,000 P2,834,580 There were no beginning inventories, and there was no liquid materials on hand at the end of the period. All gallons on hand in ending inventory were complete as to processing. Caltex uses the NRV of allocating joint costs