i need soution #19 #21

and i want to know how in #19 the answer is 178.29

Chapter 11 Joint Products and By-Products Zebra Manufacturing Company incurred a joint cost of P600,000 in the production R and S in a joint process. Presently, 1,800 of R and 1,400 of S are being produc cach month Management plans to decrease R's production by 300 units to yie added production of 500 S. Further the method of processing calls for min modifications which will add P20,000 to the joint cost. This cost is allocable to S. 18. The costs allocable to R and S before changes to existing reduction, if joint cos are allocated according to the proportion of S and R produced, are: a. R=P 262,500; S = P 337,500 b. R =P 264,706, S = P 335,294 c. R =P 273,529; S =P 326.471 d. R =P 337,500; S =P 262.500 19. Compute the unit cost of S, using the replacement method. a. P178.29 b. P182.33 c. P187.50 d. P198,61 Donna Corporation manufactures products (Bud, Cud, and Dud) from a joint process. The total costs for January is P250,000. Other information for January show: Quantity Processing cost after SO Ultimate sales value Bud 3,000 P50,000 150,000 Cud 4,000 P75,000 275,000 Dud 3,000 P125,000 225,000 21. What is the total production cost for (1) Bud, (2) Cud, and (3) Dud using the market value method? a. (1) P100,000 (2) P150,000 (3) P250,000 b. (1) P125,000 (2) P175,000 (3) P200,000 c. (1) P137,500 (2) P200,000 (3) P225,000 d. (1) P112,500 (2) P200,000 (3) P187 500