During the month of July a process produced the following joint products. Quantity in kilogrammes 100,000 20,000 80,000 selling price per kilogramme K10 K100 K22.50 Product X Y Z Costs incurred in the process before the separation of these products totalled K2,400,000. Required: Show how the common costs would be apportioned using: (a) physical quantity and (b) relative sales value at the point of separation.