QUESTION $2$

$(10$ Marks$)$

$2\mathrm{.}1$ Study the information provided below and answer the following question.

INFORMATION

M&M Enterprises, a food processor, produces two products, $x$ and $Y,$ from a single joint process. Both products require further processing after the split$-$off point to become saleable. For Product $x,$ each unit that emerges at the split$-$off point is divided and packaged into two identical units after the addition of extra materials. In contrast, each unit of Product $Y$ is processed further to yield three identical units. There are no opening inventories or work in progress for either product. The following data is available for the last period:

$\backslash$table$[[$Total joint production costs up to split$-$off point,R$3400000],[$Further processing costs of product $x,$R$400000],[$Further processing costs of product $Y,$R$500000]]$

$\backslash$table$[[$Products$,$Units produced after further processing,Units of closing after further processed inventory$],[$X$,420000,20000],[Y,330000,30000]]$

REQUIRED:

Using the physical unit method for apportioning joint production costs, calculate the total cost of sale for

$(6$ Marks$)$ products $x$ and $Y$ for last period.