In the course of manufacture of the main Product P", by-products 'A' and 'B' also emerge. The joint expenses of manufacture amount to $1,19,550. All the three products are processed further after separation and sold as per details given below: Main product By-products 'P' 'A' 'B' Sales $90,000 60,000 40,000 Cost incurred after separation $6,000 5,000 4,000 Profit as percentage on sales 25 20 Total fixed selling expenses are 10% of total cost of sales which are apportioned to the three products in the ratio of 20 : 40 : 40. Prepare a statement showing the apportionment of joints costs to the main product and two by-products 15