Colourful (Pty) Ltd operates a manufacturing process that yields joint products BLUE and RED and a by-product, YELLOW. Total manufacturing costs of R250 000 were incurred during February 2023 for the manufacturing of the three products. BLUE and RED are subject to further processing costs of R35 000 and R90 500 respectively. REQUIRED: 4.1 You are required to calculate, using the market value method: 4.1.1 The total cost of the products which emerge at the split-off point. (7 marks) 4.1.2 Profit at the split-off point. (2 marks) Assume products are sold at split-off point without further processing. 4.2 You are required to calculate, using the net realisable value method: 4.2.1 The total cost of the products which emerge at the split-off point. (7 marks) 4.2.2 Profit at the split-off point. (2 marks) Assume product YELLOW is subject to further processing cost of R1 600 . Round to two decimals where applicable