Vasanth Ltd manufactures product A, which yields two by-products B and C. The actual joint expense of manufacture for a period was Rs 8,000. Subsequent expenses and other data are as follows:

A (Rs) B (Rs) C (Rs)

Materials 100 75 25 Wages 200 125 50 Overheads 150 125 75 450 325 150 Prepare a statement showing apportionment of joint costs to the main product and the by-products.