Partnership Firm Doubt

Hello Everybody,

When remuneration is calculated for partnership firm  consider this situation,

if the total profit is Rs 75000/-  and 90% first 75,000 of book profit = 67500/-

I want to know if there are two partners is the 67500 divided by the two partners equally (total remuneration Rs 67500)

or whether 67500 is taken equally by each partners (total remuneration Rs 135000)

Thanks in advance