XYZ processes a raw material into four joint products A, B, C, and D. As product D does not have any sale value, the company mixes products C & D in equal proportion to produce product E. The company follows Net Realizable Value (NRV) Method for allocation of joint costs. There is no opening and closing stock of unprocessed A, B, C and D. There is no processing loss of any kind at any stage. Following is the budget of the company for the month of December 2021.

Fill in all the blank spaces (i to xix) with suitable answers.

Budget for December, 2021 A 300 B 100 300 D 300 Total 1,000 150 0 Output E 560 (iii) (i) (ii) 80,000 (iv) (v) (vi) 20,000 (vii) (viii) (ix) Particulars Unit Output at Split Ltrs./ Off Month Sale price after Rs./Ltr. processing Joint Variable Rs./ Cost Month Joint Fixed Cost Rs./ Month Unique Variable Rs./Ltr. Cost Unique Fixed Rs./ Cost Month Unique Total Rs./Ltr. Cost Unique Rs./Ltr. Contribution Unique BEP by Ltrs./ product Month Minimum raw material required to achieve Unique BEP Volume (Ltrs./Month) 6,000 10,000 (x) 1,36,000 50 110 360 (xi) (xii) (xiii) (xiv) (xv) (xvi) (xvii) (xviii) (xix)