Chineke Ltd manufactures three joint products and one by-product (Dee) in a single process. The following are the actual results for March 2019: Ayee Bee Cee Dee Units Units Units Units Production at 20 25 10 2 000 100% capacity 000 000 000 All joint products can be processed further into a superior product namely: Super Aye, Super Bee and Super Cee. Due to strict quality control at the end of the production process, a rejection of 10% of the final product will occur if further processing is done after the split-off point. The following information is applicable if products are processed further: products and one by-product (Dee) in a single process. The following are the actual results for March 2019: 7/32 Ayee Bee Cee Dee Units Units Units Units Production at 20 25 10 2 000 100% capacity 000 000 000 All joint products can be processed further into a superior product namely: Super Aye, Super Bee and Super Cee. Due to strict quality control at the end of the production process, a rejection of 10% of the final product will occur if further processing is done after the split-off point. The following information is applicable if products are processed further: Super Super Super Ayee Bee Cee (N$) (N$) (N$) Selling price per unit 20 15 25 4 4 5 Additional processing costs Additional information: Costs incurred in the joint process were: Additional information: Costs incurred in the joint process were: Direct materials N$285 500 Direct labour N$143 100 Manufacturing overheads N$95 400 Note: By-products are sold for N$3 per unit. Required: Calculate the profit attributed to product Super Bee if the total production is sold and the company uses the physical standard method to allocate joint cost is (round off to a whole number) (Assume that a regular market exists for the by- product)