The following are the extracts from the costing books of an oil manufacturing company, in which three processes are used:

Coconut purchased 600 quintals worth Rs. 60,000.

Coconut sacks sold for Rs. 10,000; Copra residue 170 quintals sold for Rs. 5,000; By-products of refi ning process being 75 quintals sold for Rs. 400.
Prepare crushing, refi ning, fi nishing (including casking) process accounts.

Transcribed Image Text:

Crushing Refining Finishing Rs. Rs. Rs. Labour 20,000 15,000 10,000 Power 5,000 3,000 1,000 Steam 2,000 1,000 500 Sundry materials 4,000 2,000 1,000 Factory expenses 6,000 5,000 3,000 Casks (drums) Rs. 20,000 costing Crude oil 400 Quintals purchased Refined oil 300 Quintals purchased Finished oil 280 Quintals