A company producing product X yields two by products Y and Z. The following particulars relate to a particular period of operation in which the joint cost amounted to Rs 1,40,000:

Cost of further

Product

Sales (Rs)

Profit 10 on sales

processing (Rs)

X

1,45,920

20%

36,016

Y

72,960

30%

11,000

Z

48,640

25%

6,292

The company apportions selling expenses to X, Y and Z in the ratio 10:1:7. Calculate the profit from the sales of each product and the joint cost applied to each product.