XYZ Company Ltd. buys crude vegetable oil. The refining of this oil results in four products, A, B, C, and D. The cost of oil refined in the current year was `2,76,000, and the refining department has...

XYZ Company Ltd. buys crude vegetable oil. The refining of this oil results in four products, A, B, C, and D. The cost of oil refined in the current year was `2,76,000, and the refining department has total processing costs of `7,00,000. The output and sales for the four products were as follows: