Particulars Units produced and sold Price/unit (post-additional processing) Separable processing cost Selling price/unit at split-off Ascent Bind Split 16,000 24,000 36,000 P30 P40 P56 P130,000 P25 P50,000 P35 P100,000 P55 Total joint costs still remain unchanged and amounted to P3,600,000. Splitter Company produces three products-Ascent, Bind, and Split from a joint process. Each product may be sold at the split-off point or processed further, unless otherwise stated. Additional processing requires no special facilities, and production costs related to further processing are entirely variable and traceable to each product involved. Key information about Valorant's production, sales, and costs are as follows: Particulars Units produced and sold Price/unit (post-additional processing) Ascent 16,000 P65 Bind 24,000 Split 36,000 P50 P75 Separable processing cost P110,000 Selling price/unit at split-off P25 P44,000 P35 P66,000 P55 Total joint costs amounted to P3,600,000.