The product of a manufacturing concern passes through two processes A and B and then to the fi nished stock. It is ascertained that in each process normally 5% of the total weight is lost and 10% is scrap which from Process A and B realized Rs. 80 per tonne and Rs. 200 per tonne, respectively.

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The following figures relate to both processes: Process Process A B Materials (in tonnes) 1,000 Cost of materials (Rs. per tonne) 125 70 Wages (Rs.) 28,000 200 Manufacturing expenses (Rs.) 8,000 10,000 Output (in tonnes) Prepare process cost accounts showing cost per tonne of each process. There was no stock or WIP in any process. 830 5,250 780