Emirati confectionaries (EC) purchases cocoa beans and processes them into two main products, cocoa butter and cocoa powders, while shells are the by-product in this process. The standard yield from processing 80 kilograms (kgs) of cocoa beans is 30kgs of cocoa butter, 50kgs of cocoa powder. The butter can be sold for $15 per kg, and the powder can be sold for $12 per kg at the point of split-off.

The cost of the cocoa beans is $200 per 100kg. Conversion resources to process each 80kgs of cocoa beans up to the split-off point cost $300.

a) How much is the joint costs?

b) Compute the joint cost allocated to cocoa butter and cocoa powder produced from 80 kgs of cocoa beans using the net realizable value.

c) Compute the joint allocated to cocoa butter and cocoa powder produced from 80kgs of cocoa beans using the physical measure (or quantities) method.