Miljo-Sape AS produces two joint products, cooking oil and soap oil, from a single vegetable oil refining process. In July 2014, the joint costs of this process were Rs. 24,000,000. Separable processing costs beyond the split-off point were cooking oil, Rs. 30,000,000; and soap oil, Rs. 7,500,000. Cooking oil sells for Rs. 50 per drum. Soap oil sells for Rs. 25 per drum. Miljo-Sape produced and sold 1,000,000 drums of cooking oil and 500,000 drums of soap oil. There are no beginning or ending stocks of cooking oil or soap oil. (15) Required: Allocate the Rs. 24,000,000 joint costs using the estimated NRV method.