A painting company produces four different products: A, B,C and from a single raw material. All the four products are produced simultaneouslyat single split-off point. Product C does not require further processing. Other 3 products require further processing for being sold. The company adopts suitable sales value method of allocating joint cpst of product. The cost of material used for the year just ended was Tk 50000 and the initial processing cost amounted to further 70000.