In course of a manufacture, a product passes through three processes A, B and C till its completion. During December 2009, 5,000 units of the fi nished product were produced and the following expenses were incurred:

Indirect expenses amounted to Rs. 60,000 which is to be apportioned to the processes on the basis of direct wages. Raw materials worth Rs. 60,000 were issued to Process A. Ignore the question of process stocks and prepare the process accounts and the cost per unit in each process.

Transcribed Image Text:

Process A Process B Process C Rs. Rs. Rs. Materials 10,000 20,000 10,000 Direct wages 50,000 40,000 30,000 Direct expenses 5,000 6,000 10,000