A factory is engaged in the production of a chemical, X, and in the course of its manufacture, a by-product Y is produced, which after a separate process, has a commercial value. For the month of January, the following are the summarized costing data: a Joint expenses Separate expenses $ X $ Y $ 780 Materials Labour 19,200 11,700 3,450 7,360 7,680 1,500 2,642 544 Oncost The output for the month was 142 tonnes of X and 49 tonnes of Y and the selling price of Y averaged $280 per tonne. Assume that the profit on Y is estimated at 50% of the selling price. Prepare an account showing the cost of X per tonne