manufacture is as follows:

Rs

Materials

5,000

Labour

3,000

Overheads

2,000

Total

10,000

Subsequent costs are as follows:

P

Q

(Rs)

(Rs)

Material

3,000

1,500

Labour

1,400

1,000

Overheads

600

500

5,000

3,000

Selling prices are as follows: P—Rs 16,000 and Q—Rs 8,000. Estimated profits on selling prices are 25% for P and 20% for Q. Assume that selling and distribution of expenses are in proportion to the sales price. Show how you would apportion joint cost of manufacture, and prepare a statement showing the cost of production of P and Q.