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uBisi Dairies (Pty) Ltd is a South African organic dairy processor based in KwaZulu-Natal. The company purchases raw organic milk from local farmers and processes the milk through a joint manufacturing process. Joint costs are allocated to the joint products using the physical measures method (litres).

uBisi uses the absorption costing system and values inventories using the FIFO method. uBisi has a 31 March financial year-end and budgeted to operate for 28 days during February 2026.

Production process

Raw milk is received, tested, chilled and pasteurised. During separation, the process yields three separately identifiable outputs at the split-off point:

Full-Cream Milk (FCM)
Low-Fat Milk (LFM)
Cream (CRM) (incidental to the process)

Extract from the budget information for the month of February 2026

Details	Notes	Amount
Joint Production cost
· Raw Milk		R10,50 per litre
· Direct Labour		R5,10 per litre
· Production overheads		R2,90 per litre
Further processing costs	1.2	?
Packaging costs	1.3	?
Selling Prices	1.3	?
Variable Selling costs	1.3	?

Additional information

1.1 The plant budgeted to process 80 000 litres of raw milk a day. The standard yield of the joint

process is that each litre of raw milk produces one litre of finished dairy product at the split-off point, distributed as follows:

· 55% Full cream milk (FCM)

· 40% Low-Fat Milk (LFM)

· 5% Cream (CRM)

1.2 After the split-off point, Full-Cream Milk and Low-Fat Milk require further processing. Full-Cream

Milk requires 4 machine minutes per litre, and Low-Fat Milk requires 3 machine minutes per litre. Machine processing costs amount to R140 per machine hour. Cream does not require any further processing.

1.3 Selling price and other costs

Detail	FCM R	LFM R	CRM R
Budgeted selling price	45,00	40,00	28,00
Packaging cost	0,70	0,65	0,50
Variable selling and distribution	1,20	1,10	0,80

The total joint costs

allocated to the joint products for the

month ended 28 February

2026 as reflected in the budgeted income statement would be_______.

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uBisi Dairies (Pty) Ltd is a

South African organic dairy processor based in KwaZulu-Natal. The company

purchases raw organic milk from local farmers and processes the milk through a

joint manufacturing process. Joint costs are allocated to the joint products

using the

physical measures method (litres).

uBisi uses the absorption costing system

and values inventories using the FIFO method. uBisi has a 31 March financial

year-end and budgeted to operate for

28 days during February 2026.

Production process

Raw milk is received, tested, chilled

and pasteurised. During separation, the process yields three separately

identifiable outputs at the split-off point:

Full-Cream Milk (FCM)

Low-Fat Milk (LFM)

Cream (CRM) (incidental to the
process)

Extract from the budget

information for the month of February 2026

Details	Notes	Amount
Joint Production cost
· Raw Milk		R10,50 per litre
· Direct Labour		R5,10 per litre
· Production overheads		R2,90 per litre
Further processing costs	1.2	?
Packaging costs	1.3	?
Selling Prices	1.3	?
Variable Selling costs	1.3	?

Additional information

1.1

The

plant budgeted to process 80 000 litres of raw milk a day. The

standard
yield
of the joint

process

is that each litre of raw milk produces one litre of finished dairy product at

the split-off point, distributed as follows:

55%

Full cream milk (FCM)

40%

Low-Fat Milk (LFM)

Cream (CRM)

1.2

After

the split-off point, Full-Cream Milk and Low-Fat Milk require further

processing. Full-Cream

Milk requires

4 machine minutes per litre, and Low-Fat Milk requires 3 machine minutes per

litre. Machine processing costs amount to R140 per machine hour. Cream does not

require any further processing.

1.3 Selling price and other costs

Detail	FCM R	LFM R	CRM R
Budgeted selling price	45,00	40,00	28,00
Packaging cost	0,70	0,65	0,50
Variable selling and distribution	1,20	1,10	0,80