In example 1, chapter 14, You did not apportioned cost per kg on basis of total kilos. Like we can have divided (2.4/3000)*1000= 0.8 for product A. And 1.6 for product B. Profit per product would have been 4.2 and 0.4 for A and B respectively. Isn’t it right?
We take the total cost and divide my the total kgs, just as I explain in the lecture. The cost per kg of production is the same for both products and what you have written is not right.