INDEPENDENT PART B Dairy-land (Pty) Ltd ("Dairy-land") is a company that manufactures dairy products. The manufacturing of the products follows a joint process. The products undergo further processing at split-off point. The following information relates to the production for the month of April 2023: Costs of further processing: In the month of April, the products were manufactured at a joint cost of R470 000. Dairyland allocates joint cost using the physical standard method. During the joint manufacturing process, Dairy-land also produces a fermented by-product called Amasi-wodumo, which is sold in 1-liter bottles. The product has a regular market. In the month of April Dairy-land recorded a net realisable value of R100 000 for Amasiwodumo. \begin{tabular}{|l|l|c|} \hline (c) & INDEPENDENTPARTBCalculateDairy-land(Pty)LtdsprofitorlossforthemonthofApril2023perjointproductandintotal.Note:Roundtheallocatedjointcosttoawholenumber. & (13) \\ \hline \multicolumn{2}{|l|}{ Total } & 30 \\ \hline \end{tabular}