8.4 . Bright Chemicals Ltd. electrolyses common salt to obtain three joint products - caustic soda, chlorine and hydrogen. During a costing period, the expenditure relating to the inputs for the common process amounted to Rs. 3,50,000. After separation, expenses amounting to Rs. 1,60,000, Rs. 75,000 and Rs. 10,000 were incurred for caustic soda, chlorine and hydrogen respectively. The entire production was sold and Rs. 3,75,000, Rs. 2,50,000 and Rs. 60,000 were realised for caustic soda, chlorine and hydrogen respectively. The selling expenses were estimated at 5% of realisations from sale. The management expected profits @ 15%, 10% and 5% of realisations from sale of caustic soda, chlorine, and hydrogen respectively. Draw a columnar statement showing the apportionment of joint costs and the profitability of each product