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20,000 litres of liquid were put into a process at the beginning of the month at a...

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20,000 litres of liquid were put into a process at the beginning of the month at a cost of $4,400. The output of finished product was 17,000 litres. The normal level of waste in this process is 20% and the waste which is identified at the end of the process can be sold at $0.50 per litre. Use this information to complete the process account below.

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PROCESS ACCOUNT Normal waste Finished goods Litres $ Materials Abnormal gains Litres

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Ochieng Elphinstone
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