Heotagon P'l'y" Ltd produces two products [smoothie and milkshake] from a joint process. A total of 2,01210 units of the smoothie can be sold at split-off for $5 per unit and a total of 1,000 units of the milkshake can be sold at split-off for $4 per unit. The joint cost of production is $50,000 which is allocated to the two products according to the number of units produced. The smootlw can be processed further as smoothie plus at an additional cost of $10,000 and sold for $150 per unit, and the milkshake can be processed further as super milkshake at an additional cost of $5,000 and sold for $10 per unit