The following information is extracted from Process 1 for Bee Gees Sdn Bhd: Material input (10,000 units) cost Conversion cost Normal loss Normal loss scrap value Output a. Joint product X1 Joint product X2 By-product WW b. RM45,500 RM25,000 10% of input RM2.00 per unit By-product WW can be sold at RM1.50 per unit and it requires RM0.30 for the special packaging. The joint cost will be apportioned using physical unit method. Required: 65% of total output 30% of total output 5% of total output Calculate the net joint costs to be apportioned to the joint products. (5 marks) Apportion the total joint cost to each product using physical unit method. (4 marks)