Waterloo company manufactures four joint products which have a manufacturing cost of $120,000 at the split-off point. Data pertaining to these products are as follows:

Product	Final market value per unit	Processing cost after split-off	Units produced and sold
A	$.50	$2,000	20,000
B	5.00	10,000	15,000
C	4.50	10,000	10,000
D	8.00	28,000	15,000
Total			60,000

Required: Allocate the joint costs under each of the following methods:

1. Final sales value Method (4)
2. Estimated Net Realisable Value method (NRV); and (4)
3. Constant gross margin percentage NRV method. (5+5=10)