A company processes the incidental waste into two by products A and B along with the production of main product. From the following data relating to the products you are required to prepare a comparative profit and loss statement showing the individual cost and other details. The total cost up to separation period was OMR. 3,60,200. Particulars Sales Main product(OMR) By-product(OMR) By-product(OMR) 860000 102 000 78 000 Cost after separation 96000 Estimated net profit 24300 25% 18200 25% Percentage to sales value Estimated selling price 20% 5% 10% as a percentage to sales value