161 Alompany produces a component, which passes through two processes. During the month of April, 2013, materials for 40,000 components were put into Process A of which 30.000 were completed and transferred to Process B. Those not transferred to Profesi B were 100f complete as to materials cost and 50% complete as to labour and overheads cost. The protss A costs incurred were as follows : Direct Materials 15,000; direct Wages 18,000; Factory Overheads 12,000. Of those transferred to Process B, 28,000 units were completed and tranfferred to finished pods stores. There was a normal loss with no salvage value of 200 units in Process B. There were 1,800 units, remained unfinished in the process with 100% complete as to naterial and 25% complete as regard to wages and overheads. Sis farther process materials costs occur after introduction at the first process until the thd of the second process, when protective packing is applied to the completed a ofonents. The process and packing costs incurred at the end of the process B were: Packaying materials 4,800; Direct Wages 3,500; Factory Overheads 4,500