The following gallons were jointly produced in a batch at the Kumu Manufacturing Company

Products	Gallons produced	Units on hand beginning	Gallons sold	SP per gallon
AAAA	1,160	350 @ 20	1,250	P40
BBB	2,300	500 @ 12	2,450	22
ABC	2,000	-	2,000	9.50
Waste	500

Joint costs of producing the batch consisted of P50,000 direct materials and P25,000 conversion costs. Selling costs is approximately 10% of selling price. Joint costs is allocated using net realizable value method.

If ABC is treated as by-product and the net market value of the by-product is deducted from the production cost, the cost per gallon of AAA and BBB is

The following gallons were jointly produced in a batch at the Kumu Manufacturing Company

Products	Gallons produced	Units on hand beginning	Gallons sold	SP per gallon
AAAA	1,160	350 @ 20	1,250	P40
BBB	2,300	500 @ 12	2,450	22
ABC	2,000	-	2,000	9.50
Waste	500

Joint costs of producing the batch consisted of P50,000 direct materials and P25,000 conversion costs. Selling costs is approximately 10% of selling price. Joint costs is allocated using net realizable value method.

If ABC is treated as by-product and the net market value of the by-product is deducted from the production cost, how much will be the Joint costs to be allocated to the main products?