Following information is taken from the books of Das and Company.

Opening WIP 1000 units 70% complete

Units introduced during the period = 12000 units , Cost Rupees 21.40 Lacs

Units transferred to the next process 10000 units

Closing WIP 700 units (60% complete)

Normal Loss is estimated at 10% of the total input including units at the beginning.

Scrap realized = Rs 5 per unit

Scraps are 100% complete

Calculate and describe the equivalent production. Calculate process cost (net) ??

I have checked it is Units transferred to the next process 10000 units only . Please check your calculation