Tutorial 2 Question 1 (14 Marks 25 Minutes) Supp 2013 Nov Dischem CC manufactures three products in a single process. The following are the actual results for April 2013: A B C Units Units Units Production at 100% capacity 20 000 25 000 10 000 Sales 20 000 25 000 10 000 There was no inventory on hand at the beginning of the month and no losses occurred during the month. A B C Selling price per unit N$12.00 N$8.00 N$16.00 The following costs are incurred in the joint process: Direct material N$224 400 Direct labour 93 500 Manufacturing overheads 149 600 Each product can be processed further into a superior product namely A2, B2, and C2. The following information is applicable if products are processed further: A2 B2 C2 N$ N$ N$ Selling price per unit 18.00 12.00 22.00 Additional variable cost per unit: - Direct labour 1.50 2.00 2.00 - Variable overhead 1.00 1.00 2.00 REQUIRED: MARKS Allocation of the joint costs to the three products using the following method of allocation: 1.1 Physical measures method 5 1.2 Net realisable value method 9