artmouth Company produces a liquid fertilizer within a single production process. During the month closing inventories and all output was fully complete. We shall prepare the process account and calculate the cost per litre of output for the single process for each of the six cases listed below: Case 123456 Input (litres) 12,000 12,000 12,000 12,000 12,000 12,000 Output (litres) 12,000 10,000 9,000 10,000 9,000 11,000 Normal loss (litres) 0 2,000 (1/6) 2,000 (1/6) 2,000 (1/6) 2,000 (1/6) 2,000 (1/6) Abnormal loss (litres) 0 0 1,000 0 1,000 0 Abnormal gain (litres) 0 0 0 1,000 Scrap value of spoilt output ( per litre) 0 0 5

artmouth Company produces a liquid fertilizer within a single production process. During the month of May the input into the process was 12,000 litres at a cost of 120,000. There were no opening or closing inventories and all output was fully complete. We shall prepare the process account and calculate the cost per litre of output for the single process for each of the six cases listed below