AMC Chemical Company processes a chemical into two main products (X and Y) and one byproduct (V). The revenue from the byproduct is treated as miscellaneous income at the time of sale and all joint costs are allocated to the main products according to their net realizable value. During the period 20000 gallons were processed at a cost of Tk.93100, yielding 20% X, 15% Y and 50% V with the balance as waste that can be safely disposed down the drain. Product X sells for Tk.30 per gallon and requires further processing costs of Tk.8 per gallon; product Y sells for Tk.15 per gallon and requires no further processing costs, and product V sells for Tk.3 per gallon and requires further processing costs of Tk.1 per gallon.

At what unit cost will X, Y and V be carried in inventory (a) if they have not been further processed and (b) if they have been further processed?