Stuffers Corporation manufactures stuffed dog, cat, and rabbit in a joint process. The company incurred P480,000 of joint processing costs during the period just ended and had the following data that related to production:

		Sales Values and Additional
	Sales Value at Split off	Cost if Processed Beyond Split-off
Product		Sales Value	Additional Cost
Dog	400,000	550,000	130,000
Cat	350,000	540,000	240,000
Rabbit	850,000	975,000	118,000

An analysis revealed that all costs incurred after the split-off point are variable and directly traceable to the individual product line.

QUESTIONS:

a. If Stuffers allocate joint costs on the basis of the products' sales values at the split-off point, what amount of joint cost would be allocated to Stuffed Dog? (#1) P_______

b. If production of stuffed dog totaled 50,000 kilos for the period, the relevant cost per kilo that should be used in decisions that explore whether to sell at the split-off point or process further is (#2) P_____ per kilo (round your answer to two decimal places)

c. At the beginning of the current year, Stuffers decided to process all three products beyond the split-off point, it must have generated a total operating income of (#3) P_______

d. The optimal product mix for Stuffers is to sell at split-off (choose from: none, dog, cat, rabbit) (#4) _____, while the rest, after further processing. The company must have benefitted by (#5) P_______ more in operating income, if the optimal product mix was pursued.