In manufacturing the main product, a company processes the incidental waste into two by products A and B. From the following data relating to the products, you are required to prepare a comparative profit and loss statement showing individual costs and other details. The total cost up to separation point was Rs 3,10,400.

Main product

By product A

By product B

Sales

Rs 8,00,000

Rs 64.000

Rs 96.000

Costs after separation

Rs 80,000

Rs 12 800

Rs 14 400

Estimated net profit percentage to sales value

20

20

Estimated selling expenses as
percentage of sales value

20:.