b only please

Taqwa Bhd processes a basic liquid rubber "XXX" through a manufacturing process, which yield three intermediate substances and a scrap substance, W. Each of these three intermediate substances is processed further into three finished products namely Alpha, Beta and Delta. At present, 2500 litres of "XXX", which costs RM30 per litre, are processed each time into 1.100 litres of Alpha, 700 litres of Beta and 500 litres of Delta. The scrap, W. of 200 litres are sold as scrap at RM10 per litre and the proceeds are used to reduce join material costs. The standard process data per batch is as follows: Material Labour Joint Costs RM75,000 RM60,000 Delta Products Alpha Beta Selling price per liter Finished products RM85 RM90 RM65 Intermediate substance (if sold at the separation point) RM40 RM55 RM50 Further processing costs incurred after separation point RM12,000 RM10,400 RM8,600 The company apportions the joint cost using the following basis: materials are allocated based on final sales value; labour is allocated based on production volume. Required: a) Identify which of the three products should be further process? (Fill in the blank) Alpha Beta Delta RM RM RM Sales Revenue 93,500 63,000 32,500 Less: Sales Revenue if sold as separation points RM X 1.100 units RM X 700 units RM X 500 units Incremental value if further process Less: Incremental cost if further process Net Incremental Value Decision (Further process or sell at separation point) (12000) (10,400) (8.600) (7 marks) b) Based on the decision in part (a) above, calculate the profit and loss of each product. (Fill in the blank) Alpha Beta Delta Quantity (units) 500 1100 700 RM RM Standard Revenue RM 93,500 Less: Joint cost Material: Labour: Less: Further Processing Cost ProfitLoss (12000) (10,400) (0)