Khemikhale Ltd produces chemicals RFV and NJU during a joint production process. A by$-$product namely AAA, is also produced during this process.

The following costs are incurred during the joint production process before the split$-$off point:

$\backslash$table$[[$Cost$,$R$],[$Raw materials,R$2000000],[$Labour cost$,$R$1300000],[$Manufacturing overhead cost,R$3500000],[$Non$-$manufacturing overhead cost,R$700000]]$

In addition, the following information is provided

There was no opening or closing inventory of any kind.

Product RFV is sold directly after split$-$off.

Product NJU requires further processing into product NJL at a cost of R$120000$ before it is in a sellable condition. No increase or decrease in volume occurs during this further processing.

The total output for Product AAA was sold for R$50000$ and the related selling cost was R$10000.$

$450000$ litres of product RFV$,300000$ litres of product NJL and $50000$ litres of product AAA were produced.

Joint costs are allocated to joint products using the physical measure method.

For this question only assume that the total joint cost to be allocated to joint products is R$7200000.$

The production cost per litre of product NJL is:

Select one:

a$.R10,00$

b$.$ None of the options

c$.R9,40$

d$.R9,00$

e$.R9,60$