The yield of a certain process is 80% as to the main product, 15% as to the by-product and 5%, to the process loss. The material put in the process (7500 Units) cost OMR 18.50 per unit and all other overheads amounts to OMR 20250, of which power costs are accounted for one third. It is ascertained that power is chargeable to the main product and by-product in the ratio of 10:8.

a) The material cost of the by product is:

a-OMR 21907.90 b-OMR 23865.85 c-OMR 25790.50 d-OMR 23445.20

b) The cost of other overheads of the by product is:

a-OMR 3232 b-OMR 2132 c-OMR 2321 d-OMR 3122

c) The cost of power of the by product is:

a-OMR 4750 b-OMR 4500 c-OMR 3250 d-OMR 3000