Kirthy Sdn Bhd uses a process system to jointly produce its three main products known as Product Aavia, Bavia and Cavia. By-product Davia is also produced during the process. Information regarding the joint process for the last period is as follows: Process losses (scrap), which are as expected, are disposed of at a cost of RM2.00 per kg. Overheads are absorbed at RM12 per direct labour hour Further processing: (i) Product Bavia requires an additional 0.25 direct labour hours per kg of output for finishing. Overheads will also be part of further processing. (ii) Product Cavia is packed in containers which hold 5kg of the product and cost RM1 each. (iii) 20 containers can be filled in one direct labour hour. (iv) Products Aavia and Davia can be sold without any further operations. There was no work in progress or finished goods stock at the beginning or the end of the period. Joint processing costs are apportioned on the basis of net sales value. Required: a) Prepare the joint process account by reflecting both kg and Ringgit Malaysia (RM) for the last period. b) Prepare the profit statement for the last period. (6 marks)