$6.$ A product of a manufacturing concern passes through two processes A and $B$ and then to Finished Stock. It is ascertained that in each process normally $5\%$ of the total weight is lost and $10\%$ is scrap which realize Rs$.80$ per ton and Rs$.200$ per ton from Process A and B respectively.

$[$CO$3/$Evaluate$/$IOCQ$]$

$(15)$

From the following particulars are available for both the processes:

$\backslash$table$[[,$Process A$,$Process B$],[$Materials$,1000$ tons,$70$ tons$],[$Cost of Material per ton,Rs$.125,$Rs$.200],[$Wages$,$Rs$.28,000,$Rs$.10,000],[$Manufacturing Expenses,Rs$\mathrm{.}8,000,$Rs$\mathrm{.}5,250],[$Output$,830$ tons,$780$ tons$]]$

Prepare Process A A$/$C$,$ and Process B A$/$C showing cost per ton and unit for each process. There was no stock of work $-$in $-$progress in any process.