QUESTION 2 (30 MARKS) (36 MINUTES) Hypers (Pty) Ltd manufactures two types of products in its factory, product XE and product XR. Both products are flasks that are used to keep beverages warm, but they differ in their specifications: XE is an ordinary type of flask and XR a luxurious type of flask. The following actual figures relate to product XE for the year ended 30 June 2023: Total budgeted fixed manufacturing overheads amounted to R450 000 for the financial year ended 30 June 2023. A blanket overhead rate is used and is based on normal average Dairy-land (Pty) Ltd ("Dairy-land") is a company that manufactures dairy products. The manufacturing of the products follows a joint process. The products undergo further processing at split-off point. The following information relates to the production for the month of April 2023: Costs of further processing: In the month of April, the products were manufactured at a joint cost of R470 000. Dairyland allocates joint cost using the physical standard method. During the joint manufacturing process, Dairy-land also produces a fermented by-product called Amasi-wodumo, which is sold in 1-liter bottles. The product has a regular market. In The following information relates to the production for the month of April 2023: Costs of further processing: In the month of April, the products were manufactured at a joint cost of R470 000. Dairyland allocates joint cost using the physical standard method. During the joint manufacturing process, Dairy-land also produces a fermented by-product called Amasi-wodumo, which is sold in 1-liter bottles. The product has a regular market. In the month of April Dairy-land recorded a net realisable value of R100 000 for Amasi- QUESTION 2 (30 MARKS) (36 MINUTES) Hypers (Pty) Ltd manufactures two types of products in its factory, product XE and product XR. Both products are flasks that are used to keep beverages warm, but they differ in their specifications: XE is an ordinary type of flask and XR a luxurious type of flask. The following actual figures relate to product XE for the year ended 30 June 2023: Total budgeted fixed manufacturing overheads amounted to R450 000 for the financial year ended 30 June 2023. A blanket overhead rate is used and is based on normal average Dairy-land (Pty) Ltd ("Dairy-land") is a company that manufactures dairy products. The manufacturing of the products follows a joint process. The products undergo further processing at split-off point. The following information relates to the production for the month of April 2023: Costs of further processing: In the month of April, the products were manufactured at a joint cost of R470 000. Dairyland allocates joint cost using the physical standard method. During the joint manufacturing process, Dairy-land also produces a fermented by-product called Amasi-wodumo, which is sold in 1-liter bottles. The product has a regular market. In The following information relates to the production for the month of April 2023: Costs of further processing: In the month of April, the products were manufactured at a joint cost of R470 000. Dairyland allocates joint cost using the physical standard method. During the joint manufacturing process, Dairy-land also produces a fermented by-product called Amasi-wodumo, which is sold in 1-liter bottles. The product has a regular market. In the month of April Dairy-land recorded a net realisable value of R100 000 for Amasi