ACCA MA BPP questions

8b.8 The following question is taken from the July to December 2013 exam period.
Two joint products A and B are produced in a process. Data for the process for the last period are as
follows:
Product A B
Tonnes Tonnes
Sales 480 320
Production 600 400
Common production costs in the period were $12,000. There was no opening inventory. Both products
had a gross profit margin of 40%. Common production costs were apportioned on a physical basis.
What was the gross profit for product A in the period?
? $2,304
? $2,880
? $3,840
? $4,800 (2 marks)

The following question is taken from the January to June 2017 exam period.
In a period, a process produced 2,000 kg of a main product and 400 kg of a by-product. The cost of
production was $5,000. 1,800 kg of the main product were sold at $10 per kg and all of the byproduct produced was sold for $1per kg. There was no opening inventory.
If the sales income of the by-product is deducted from the cost of production, what is the profit for the
period?
? $13,400
? $13,860
? $13,900
? $15,860

8b.9 The following question is taken from the July to December 2015 exam period.
A process produces two joint products A and B in equal physical quantities. A and B are sold at split off
point for $5 per kg and $8 per kg respectively. There are no further costs after the split off point.
If joint costs are apportioned on a relative sales value basis, which of the following statements is true?
? Both products will have the same return on sales ratio (operating margin)
? Product A will have the higher return on sales ratio (operating margin)
? The cost per kg will be the same for both products
? The cost per kg of product A will be higher than that of product B

Could you help me with 3 questions ? I didn’t understand the question neither I did understand the answers…