A chemical factory manufactures a chemical product which passes through three processes. The products of these processes are dealt with as under : Process B Process C 60% Process A 662% 33-1-% Transfer to next process Transfer to warehouse for sale 40% 100% In each process 4% of the total weight put in is lost and 6% is scrapped which realises from Process A Rs. 6 per ton, from Process B Rs. 10 per ton and from Process C Rs. 12 per ton. The following information is available to you for the month of March, 2012: Raw materials used : Process A Tons Cost per ton Manufacturing wages and expenses You are required to prepare accounts showing cost per ton of each process. 1,400 Rs. 20 Rs. 10,304 Process B 160 32 Rs. Rs. 6,280 Process C 1,260 Rs. 14 Rs. 5,790