You were recently appointed as the management accountant of PaintMe $($Pty$)$ Ltd $($PaintMe$).$ The entity operates a joint process to manufacture specialised paints namely Mellow and Sleazy, using only one type of raw material.In January $2024$ material usage amounted to $32000$ kg at a total cost of R$725000.$ Conversion costs $($Joint cost$)$ amounted to R$580000$ and the output was as follows: Products and Kgs: Mellow: $10000$kgsSleazy: $30000$kgs The output of Sleazy is sold at R$60$ per kg without further processing, but the output of Mellow was processed further at a conversion cost of R$18$ per kg$.$ The Mellow product is sold for R$30$ per kg$.$PaintMe presently apportions joint costs to the products according to the weight of output at the split$-$off point.The managing director has suggested that, in order to save costs, it may be advisable to discontinue all sales of Mellow.Additional information:Assume that a unit of paint produced equals $1$ kg$.$REQUIRED:$3\mathrm{.}1$ Calculate the profit or loss per kg of the products Mellow and Sleazy respectively, according to the existing joint cost allocation basis And Comment on the managing directors suggestion that it may be advisable to discontinue all sales of Mellow, in order to save costs.

$3\mathrm{.}2$ Calculate the profit or loss per kg of the products Mellow and Sleazy respectively, according to the market value at split$-$off point and Comment on the managing directors suggestion that it may be advisable to discontinue all sales of Mellow, in order to save costs.