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% 10% 15%