In manufacturing the main product (M), a company processes the incidental waste to three By Products B1, B2 & B3. In a period, the amount spent up to the spilt off point was RO 56,000. You are required to prepare a comparative Profit and Loss statement using the following information:

Particulars	M	B1	B2	B3
Sales (Units)	6000	1500	1000	800
Selling Price per unit in RO	OMR 45.00	OMR 15.00	OMR 12.00	OMR 8.00
Subsequent costs per unit in RO	OMR 20.00	OMR 6.00	OMR 4.00	OMR 3.00
Marketing & Selling Expenses as a % to Sales	15%	12%	12%	10%
Estimated profit on Sales		25%	30%	20%