AB Co. Ltd manufactures product A, which yields two by-products B and C. The actual joint expenses of manufacturing for a period were Rs 8,200. The profits on each product as a percentage of sales are 331/3%, 25% and 15%, respectively. Subsequent expenses are as follows:

Products A B C

(Rs) (Rs) (Rs)

Materials 100 75 25 Direct wages 200 125 50 Overheads 150 125 75 450 325 150 Sales 6,000 4,000 2,500 Show how you would apportion the joint expenses of manufacture. (CA)