A company manufactures Products A and B jointly in a single operation. The following information relates to the most recent period:

Kg Costs $()$

Raw material input $120,000432,000$

Conversion costs $348,000$

Output $$ Product A $72,000$

$$ Product B $48,000$

Product A is sold for $8\mathrm{.}60$ per kg$.$ Product B can be sold for $7\mathrm{.}80$ per kg or alternatively can be further processed to produce the same weight of Product BB$.$ Further processing costs are $1\mathrm{.}40$ per kg$.$ Product BB can be sold for $9\mathrm{.}00$ per kg$.$

Required:

$($a$)$ Calculate the profit$/$loss in the period for each product and in total, assuming:

$($i$)$ all output was sold as Products A and B; and

$($ii$)$ joint costs were apportioned on the basis of weight of output.

$($b$)$ Determine whether further processing of Product B is worthwhile.