2. A vegetable oil refining company obtains four products whose cost details are: Joint costs of the four products: Rs. 8,29,600 Outputs: A - 5,00,000 litres; B-10,000 litres, C-5,000 litres and D-9,000 kgs. Further processing costs: A Rs. 2,40,000; B Rs. 48,000, C-Nil and D-Rs. 8,030. The products can be sold as intermediates i.e., at split-off point without further processing. The sale prices are: As finished Product As Intermediate 1.84 1.20 A Per litre BPer litre 8.00 4.00 6.40 6.40 C* per litre DPer Kg. 26.67 24.00 (a) Calculate the product-wise profit allocating joint costs. (b) Compare the profitability in selling the products with and without further processing