A factory produces an article A; this process yields B and C as by-products. The costs are as follows:

Actual joint costs Subsequent cost A B C Material 10,000 1,500 1,300 1,000 Labour 1,600 200 150 100 Overhead 8,000 800 550 400 19,600 2,500 2,000 1,500 Estimated sales 30,000 24,000 20,000 Estimated profit 30% 25% 20%

Show how you would apportion the joint cost of manufacture.