A Department's production schedule shows 10,000 units of X and 8,000 units of Y. Both articles are made from the same raw materials, but units of X and Y require estimated quantities of materials in the ratio of 3:2, respectively. Both articles pass through the same conversion process, but X and Y require estimated production times per unit in the ratio of 5:4, respectively. Required: Compute the unit materials and conversion costs for each joint product if the total costs are materials, Rs. 92,000; conversion cost, Rs. 123,000.