5. A product passes through two processes X and Y. The normal wastage of each process is as follows: Process X 3%, and Process Y-5% Wastage of process X was sold at 25 per unit and that of process Y at 2,000 units were issued to process X on 1st April 2020 at a cost of other costs were as follows: 50 per unit. 100 per unit. The Process X Process Y Sundry materials (*) 20,000 30,,000 Labour () 1,00,000 1,60,000 Direct expenses (*) 21,000 29,165 Actual output (units) 1,900 1,820