Al Marai Company uses 2 processes to manufacture fruit juices namely Mixing and packing. The output from process mixing becomes input for packing. Al Maria requests you to prepare process accounts and calculate the cost per unit at the end of each process. + Particulars Raw material Other Direct material Direct labor Production overheads Mixing process 4000 KG @RO 2 per kg 1200 RO 800 RO 780 RO 2% Packing process 800 RO 600 RO 806 RO Normal Loss 10% Output 3600 KG 3480 KG Scrap is realized at 400 Bz per unit and 600 Bz per unit for mixing and packing respectively