12. The product of a manufacturing company passes through two process A & B. It is
ascertained that in each process 10% of the total weight is lost and 20% in scrap. The
realisation from scrap amount to 160 per ton and 400 per ton from process A & B
respectively.
Process A Process B:
Material consumed in tons 2,000 140
Cost per ton
250
400
Wages
36,000 24,000
Manufacturing ex
* 12,000 * 10,000
Prepare process account showing the cost per ton of output in each process.
of 450 000 with sales of 15.00.000 and
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