NUBD Co. produces three supplemental food producs simultaneously through a refining process costing P93,000. The joint products, Alpha and Beta, have a final selling price of P4 per pound and P 10 per...

The joint cost to be allocated to Alpha using:

• the sale value method is


• the net realizable value method is

The joint cost to be allocated to Beta using:

• the weighted quantity method based on caloric value per pound is

Extracted text: NUBD Co. produces three supplemental food producs simultaneously through a refining process costing P93,000. The joint products, Alpha and Beta, have a final selling price of P4 per pound and P 10 per pound, respectively, after additional processing costs of P2 per pound of each product incurred after the split-off point. Delta, a by-product, is sold at the split-off point for P3 per pound. 10,000 pounds of Alpha, a popular but relatively rare grain supplement having a caloric value of 4,400 calories per pound. 5,000 pounds of Beta, a flavoring material high in carbohydrates with a caloric value of 11,200 calories per pound. 1,000 po unds of Delta, uses as a cattle feed supplement with a caloric value of 1,000 calories per pound. Alpha Beta Delta Assumed NUBD inventories Delta, the by-product, and deducts its market value from the joint costs.