In a manufacturing concern, a certain product A yields by products B and C. The joint expenses of manufacture are as follows:

Rs

Materials

12,500

Labour

10,000

Overheads

17,500

The subsequent expenses are as follows:

A (Rs)

B (Rs)

Materials

600

700

Labour

1,300

900

Overhead

100

800

2,000

2,400

Selling prices are A—Rs 40,000 and B—Rs 32,000. Estimated profits on selling price are A—30% and B—30%. Show how you would apportion the joint costs of manufacture and prepare the products accounts.