Yum Food Berhad (YFB) buys and processes potatoes into crisps and chips. Each 100 kilogrammes (kg) of potatoes are purchased at a joint cost of RM35 per kg. The potatoes can be converted to 40kg of crisps and 60 kg of chips for an additional separable cost of RM1,500. Each kg of crisps and each kg of chips can be sold at split off at RM45 per kg respectively. All potatoes processed are sold immediately. YFB can process the 60kg chips into 50kg of criss-cut fries at an additional separable cost of RM500 in total. Each kg of criss-cut fries can be sold at RM60 per kg. Required: (a) Allocate the joint costs of RM3,500 (100kg x RM35) between the Crisps and Chips/Criss- Cut Fries using the: (i) sales value at split off method (4 marks) (ii) NRV method (7 marks) (b) Should YFB process the Chips further into Criss-Cut Fries? Show workings where necessary to justify your answers. (4 marks)