1.From an input of 1 000 units, actual output was 850 units.Normal waste is 10% of input which has no value.Input cost was RM9,000.What was the normal cost per unit and the cost of abnormal waste?

Show the process account and abnormal loss account.

2.As above, but all scrap was sold for RM1.80 per unit.

3.From an input of 3,000 units, actual output was 2,600 units.Normal scrap is 10% of input and sold for cash at RM2.10 per unit.Input cost was RM9,000.Show the process account and abnormal loss account.

4.From an input of 2,000 units, actual output was 1,850 units.Normal scrap is 10% of input.All scrap was sold for RM2.50 per unit and input cost was RM9,140.Show the process account and abnormal gain account.

5.A product 'Kludite'is manufactured by Sunrise Enterprise in a single process.During the month of January 2020, the following information was obtained:

Input cost:

Direct material:3,000 units at RM4.00 per unit

Direct Labour:200 hours at RM10 per hour

Production overhead:RM2,800

Normal loss:10% of input

Scrap value of normal loss : RM2.00 per unit

Actual output:2,900 units

Prepare the following account:

(a)Process account

(b)Normal loss account

(c)Abnormal Gain account

6.Mack Chemicals Bhd process a range of products including a detergent 'Washo', which passes through single processes before completion and transfer to the finished goods warehouse.During April, data relating to this product were as shown:

Input cost:

Direct material:2,000 units at RM2.00 per unit

Direct Labour:80 hours at RM15 per hour

Production overhead:RM1,340

Normal loss:5% of input

Scrap value of normal loss : RM0.80 per unit

Actual output:1,800 units

Prepare the following account:

(a)Process account

(b)Normal loss account

(c)Abnormal Loss account