5. Lestari Sdn Bhd uses a process system to jointly produce its three main products, (Products A, B and C). By-product Dis also produced during the process. After splitting off the three main products are filled into containers prior to sale whereas by-product D is sold direct with no additional cost. Information regarding the joint process for the month of May is as follows: Input Material X10 200 litres at RM1.80 per litre Material M22 800 litres at RM1.20 per litre Direct labour 550 hours at RM6.00 per hour Overheads are absorbed at RM14 direct labour hours. Output Product Quantity Selling price per litres Product A 300 litres RM5.00 per litre Product B 300 litres RM10.00 per box for 30 litres Product C 300 litres RM3.00 per litre By-Product D 80 litres RM1.00 per litre Process lossess (waste), which are as expected are disposed of at a cost of RM0.50 per litre. Additional packaging boxes for the three products A, B and C cost RM1.00, RM2.00 and RM0.50 each respectively. Extra 20 labour hours to be incurred for Product C. Required: (a) For the month of May, prepare the account for the joint process using each of the following methods of apportioning joint costs to products: (1) Net sales value (9 marks) (ii) Physical quantity (8 marks) (all figures should be rounded to the nearest RM)