A product passes through three distinct processes to completion. These

processes are numbered respectively, $1,2$ and $3.$ During the week

ended $31$ January, $1,000$ units are produced.

The following information is obtained:

The indirect expenses for the period were $`2,800,$ apportioned to the

processes on the basis of labour cost.

Prepare process accounts showing total cost and cost per unit.

Ans.

Output transfer to Process$-$II $=$ Rs$.13000$

Output transfer to Process $-$ III $=$ Rs$.30000$

Output transfer to finished stock $=$ Rs$.3000$