PART A Teguh Bersama provides personal training service for, and sells apparel products to, its client. Teguh Bersama also generates a limited amount of revenue from the sale of protein drinks. The net realizable value from drink sales is accounted for as a reduction in the joint cost assigned to the Personal Training Services and Apparel Products. Protein drinks sell for RM2.50 per bottle. The costs associated with making and packaging the drinks are RM1.00 per bottle. Joint cost is to be allocated to Personal Training Services and Apparel Products based on net realizable value. For 2021, total revenues were RM758,000 from Personal Training Services and RM294,000 from Apparel. The following joint costs were incurred: Rent Insurance Utilities Separate costs were as follows: Labour RM 41,000 48,750 8,000 Personal Training (RM) Apparel (RM) 236,000 41,000 Supplies 156,300 1,200 Equipment depreciation 170,000 6,200 Administration 108,000 8,700 For the year, 2,500 bottles of protein drinks were sold. Required: a) Compute the total net realizable value from protein drinks that can be used to reduce the joint cost assigned to Personal Training and Apparel. (3 marks) b) Compute the total joint cost to be allocated to Personal Training and Apparel. c) How much joint cost is allocated to each main product or service? Solve it. d) Prepare the income statement for each main product or service for the year ended 2021. (1 mark) (4 marks) (4 marks) e) Illustrate another method/approach that Teguh Bersama could apply for the protein drinks product. (3 marks)