Cost accounting

1. Q. 4. The productof a company passes through three different processes
A, BandC. The normal wastage of each process is as follows :
ProcessA: 2%, Process B: 5%, Process C:10%.
fes
Thewastage of process A and B is' sold at Re.l per unit and that of
process C
at ? 4 per unit.
The company gives you the following information for the month of
July, 2005
2000 units of crude material were introduced in process A at a cost of
8per unit. Besides this the following were other costs.
Particulars
Materials consumed
Direct Labour
CEOUn
Work Expenses
Output
Stock : July 1
July 31
Stock : Valuation on
July 1, Per unit
month's
Process -A Process - B
Rs.
Rs.
8.000
12,000
2,000
Units
1,950
200
150
19
3,000
8,000
1.000
Units
1,925
Salesmen's wages & CoImmission
300
400
27
Process -C
Rs.
2,000
6,000
3,000
Units
1.590
500
206 i lo he valed, af lost
36.5
production os. /reuu
2,00,0UU
(13)