Umbi porang or Amorphophallus mulleri is on of Indonesian traditional plants that have so much usage. It is now one of the commodity that is on the rise of export. Umbi porang is a raw of tepung konjak or glucomannan flour to be processed into shirataki noodle for ramen in Japan. It can also be used for cosmetic ingredient, glue, and jelly. Mr. Syahrul is one of a successful exporter of umbi porang in Central Java. He purchase umbi porang from the farmer for Rp5.000/kg. The raw umbi porang should be processed for cost of Rp6.000/kg to be porang flour and glue basic before it is processed further. In May 2021, Mr. Syahrul purchase 2.000 kg of umbi porang from the farmer. He produced 1.400 kg porang flour, 500 kg glue basic, and 80 kg of dregs that can be sold as a byproduct. The porang flour can be sold for Rp25.000/kg, the glue basic for Rp30.000/kg, and the byproduct of dregs for Rp25.000/kg. The porang flour can be processed further into 1.200 kg of shirataki noodle that costs Rp75.000.000 and can be sold for Rp100.000/kg. Glue basic can be processed futher into 400 kg of glue that costs Rp85.000.000 and can be sold for Rp250.000/kg. Mr Syahrul can export 1.200 kg of shirataki noodle and 250 kg of glue this month, and all 80 kg of the dregs are sold out. Required: 1. Compute the allocation of the joint cost using: a)Sales value method at split-off point (5%) b)NRV method (5%) 2. Based on your calculation, do you suggest Mr. Syahrul to sell the products at the split-off point or should he process them further? (5%) 3. Compute the cost of ending inventory for each product (if processed further). (5%) 4. Show the gross profit under sales method for the byproduct. (5%)