PROBLEM 13.1 A manufacturing company engaged in process industry gets four joint products from one of its operations. The cost of input amounted to $2,33,250. These products can be sold at the split-off point or after further processing. Further details are given below: Sale value if Product Output (kgs.) sold at split-off point $ Further processing cost required Sale value if sold after further processing $ $ 8,000 1,20,000 80,000 2,10,000 B 6,000 90,000 65,000 1,60,000 4,000 48,000 22,000 60,000 D 2,000 32,000 24,000 62,000 Which of the have to be processed further and sold ? Prepare a Cost Sheet and Profitability Statement apportioning joint cost on the basis of relative sale value