dd

3. The following data were obtained from the records of a firm producing a product which passes through three processes A,B and C. 10,000 units of material was introduced into process A at a cost of Sh.1.10. Process losses at Process A was 5% and at B 4%. The scrap for process A were sold at sh. 0.25 per unit and that of B at sh. 0.50 while at C sh 1.00 per unit. The overhead charges were 160% of direct labour. The final product was sold out sh. 10 per unit Required: show that process accounts. (25 marks)