JB Ltd. manufactures three chemical products, XR, YS, and ZT. It processes input material in common plant facility to generate two intermediate…

JB Ltd. manufactures three chemical products, XR, YS, and ZT. It processes input material in common plant facility to generate two intermediate products, X and Y, in 4:1 proportion after a normal loss of 1/12th of the input material. There is no market for these two intermediate products. Thus, X is processed further through separate finishing process R to yield the product XR and Y is converted into product YS by a process S. The S finishing process also produces a waste material, Z, which has no market value. Thus, the company converts Z, after additional processing through process T, into a saleable by-product, ZT. 11,40,000 kg of the common input material are processed each month in common plant facility. And after the separate finishing processes (all losses are normal losses), proportions of XR, YS and ZT emerge as follows: Product Quantity (kg) Market price per kg (₹) XR 7,60,000 38.80 YS 1,90,000 72.00 ZT 19,000 24.00 The material and processing costs are as follows: Particulars Common plant facility (₹) Separate finishing processes R (₹) S (₹) T (₹) Direct material 97,28,000 33,44,000 4,56,000 30,400 Direct labour 45,60,000 68,40,000 27,36,000 1,67,200 Factory overhead 24,32,000 22,80,000 9,12,000 1,06,400 Total 1,67,20,000 1,24,64,000 41,04,000 3,04,000 You are required to CALCULATE the cost per unit and total operating profit/loss attributed to both the products XR and YS considering all joint costs are allocated based on net realisable value method.