Question

A product passes through two distinct processes A and B, thereafter, it is

transferred to finished stock. From the following information, prepare

the process accounts.

Process A Process B

Materials consumed ₹ 12000 ₹ 6000

Direct labour cost ₹ 14000 ₹ 8000

Manufacturing overheads ₹ 4000₹4000

Input in Process A (units) 10000 -

Input in Process B ( value) 10000 -

Output (units) 9400 8300

Normal wastage of input 5% 10%

Value of normal wastage (per 100 units) 8 10​

Answer 1

A product passes through two distinct processes A and B, thereafter, it is

transferred to finished stock. From the following information, prepare

the process accounts.

Process A Process B

Materials consumed ₹ 12000 ₹ 6000

Direct labour cost ₹ 14000 ₹ 8000

Manufacturing overheads ₹ 4000₹4000

Input in Process A (units) 10000 -

Input in Process B ( value) 10000 -

Output (units) 9400 8300

Normal wastage of input 5% 10%

Value of normal wastage (per 100 units

Answer 2

Explanation:

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