Fortune Producers manufactures three joint products, JKA, JKB, and JKC and a by- product JJD, all in a single process. Results for July are as follows: 1. In Baguio Corp, sixty percent of materials are added when the goods are done and the remainder, when they are done. The equivalent production of materials is 20,000 and for conversion cost, 20,500. There are 2,000 units in the ending WIP, % done. WIP beginning was 4/5 done. Normal loss at the beginning is 500 units, Unit cost from preceding department was P10.40. In this department, materials unit cost was P3 and conversion unit cost was P2. How much is the adjustment for lost unit for each remaining good unit? 2. Materials used Conversion cost Kilograms 4,000 3,000 1,000 2,000 .......... 10,000 kgs., P24,000 28,000 Output Product Sales Value per kg. P11 JKB 10 JKC JJD 1 26 The revenue from the by-product is credited to the sales account. Process costs are apportioned on a relative sales value approach. What is the cost per kilogram of JKA?*