Chineke Ltd manufactures three joint products and one by-product (Dee) in a single process. The following are the actual results for March 2019:
| Ayee Units | Bee Units | Cee Units | Dee Units | |
| Production at 100% capacity | 20 000 | 25 000 | 10 000 | 2 000 |
All joint products can be processed further into a superior product namely: Super Aye, Super Bee and Super Cee. Due to strict quality control at the end of the production process, a rejection of 10% of the final product will occur if further processing is done after the split-off point.
The following information is applicable if products are processed further:
| Super Ayee (N$) | Super Bee (N$) | Super Cee (N$) | |
| Selling price per unit | 20 | 15 | 25 |
| Additional processing costs | 4 | 4 | 5 |
Additional information:
Costs incurred in the joint process were:
Direct materials N$285 500
Direct labour N$143 100
Manufacturing overheads N$95 400
Note: By-products are sold for N$3 per unit.
Required:
Calculate the profit attributed to product Super Bee if the total production is sold and the company uses the physical standard method to allocate joint cost is (round off to a whole number) (Assume that a regular market exists for the by-product):
