The following information is available for SNSD Company. Joint Costs amounted to P164,000.

Products Units Produced Disposal Costs MV per unit at Split-off (in Peso) Additional Processing Costs Final MV per unit

A 28,000 4,000 8 50,000 11.5

B 34,000 1,000 7 30,000 10

C 20,000 5,000 9.5 35,000 14

Show the joint cost allocation and the total costs per each product using the following different methods:

1 Physical output method/ Average unit cost method

2 Market value at split-off method

3 Net realizable value method (approximated market value at splitt-off)