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Sales value after further processing Sales value at split-off Added sales value from processing Added processing costs R $ $ 105,000 117,000 $ 57,000 $

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Sales value after further processing Sales value at split-off Added sales value from processing Added processing costs R $ $ 105,000 117,000 $ 57,000 $ 76,000 $ 71,000 $ 48,000 $ 29,000 $ 46,000 $ 9,000 $ 26,000 $ 38,000 $ 12,000 5 $ 3,000 $ 8,000 (3,000) Net gain (loss) from further processing Sales value after further processing Sales value at split-off Added sales value from processing Added processing costs R $ $ 105,000 117,000 $ 57,000 $ 76,000 $ 71,000 $ 48,000 $ 29,000 $ 46,000 $ 9,000 $ 26,000 $ 38,000 $ 12,000 5 $ 3,000 $ 8,000 (3,000) Net gain (loss) from further processing

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