A company inputted $12,000$ kgs of material into its production process. The normal loss is

estimated to be $10\%$ of input. There is no work$-$in$-$progress at the end of each period and costs

incurred in the process in the period totalled $$97,200.$ Losses have a scrap value of $$2\mathrm{.}70$ per

kg$.$

Required:

$($a$)$ Calculate the cost per kg and prepare the relevant accounts:

$($i$)$ if the actual output is $10,560$ kg

$($ii$)$ if the actual output is $11,160$ kg$.$