1- Aldar Company incurred OMR 12,000 in a process during the month of June 2021. The normal output and normal loss expected were 2,800 units and 200 units respectively. Actual loss during the month was 250 units. The scrap value of the lost units is OMR 4 per unit. What is the cost per unit of output?

3- 5,000 units are given as input of material into a process at a cost of OMR 25,000. Labour and overhead cost totalled OMR 9,300. At the end of a period 4,000 units are completed and 1,000 units were in the ending work-in-process inventory and they are 65% complete with regard to labour and overheads. Calculate the cost per equivalent unit of labour and overheads.

9- Two products are generated from a process, 1,200 units of Product A and 2,800 units of Product B. The total cost incurred up to the split off point is OMR 12,000. Allocate the joint cost between Product A and Product B using average method.

27- As per the schedule of cost of goods manufactured of Gemco Company, direct material used is OMR 4,000. In addition, factory overhead incurred OMR 1,000, indirect material used OMR 400, direct labour OMR 6,000 and factory overhead applied OMR 3,000. Using the given information, calculate total manufacturing costs.

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