In a concern engaged in the process industry, four products emerge from a particular process of operation. The total cost of input for the period ended on 30 September is Rs.. 2,53,500. The details of output, additional cost after split-off point and sales value of the products are appended as follows:
|
Product |
Output |
Additional Process |
Sales Value |
|
A |
8,000 |
60,000 |
1,68,000 |
|
B |
5,000 |
10,000 |
1,10,000 |
|
C |
3,000 |
– |
60,000 |
|
D |
4,000 |
20,000 |
90,000 |
If the products are sold at a split-off point, without further processing, the sales value would have been:
|
A |
1,15,000 |
|
B |
90,000 |
|
C |
55,000 |
|
D |
80,000 |
You are required to prepare a statement of profitability based on the product being sold:
- after further processing
- at the split-off point