22. Particulars for Process A.
Materials (200 Units) 4,000
Labour * 3,000
Indirect Expenses 2,000
Normal wastage is 5% of the input. One unit of wastage is sold at * 16.50 each.
(a) 190 units are transferred to next process at 9,000
(b) 200 units are transferred to next process at 9,000
(c) 190 units are transferred to next process at 7,000
(d) 190 units are transferred to next process at 8,835
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