Please fast within few minutes or else let others do it. In a factory the main product is M, but a by-product B is also obtained. From the following particulars ascertain the net profit from the sale of M and B for the period ending on 31.12.11 : (a) Total cost upto split off point Rs. 96,000. (b) Sales : M Rs. 1,68,000 and B Rs. 20,000. (c) Cost after split-off : M Rs. 18,000 and B Rs. 5,000. (d) Estimated net profit percentage on sales value for B, 20%. (e) Estimated selling expenses, as a percentage on sales value, 10% in both the cases