Garvin Corporation manufactures joint products P and Q. During a recent period, joint costs amounted to $80,000 production of 20,000 gallons of P and 60,000 gallons of Q. Garvin can sell P and Q at split-off for $2.20 per gallon and $2.60 per gallon, respectively. Alternatively both products can be processed beyond the split-off point, as follows: Allocate joint cost using NRV at split-off