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Question 2 - Please round all your answers to 2 decimal points Required: Marks a) Determine the value of output from the Crunchy Peanut Butter process for October 2020. You are required to include the following in your answer: 20 . Unit reconciliation (3 marks) . Cost per unit table (10 marks) Valuation of all output, including any abnormal gains or losses (7 marks) b) Explain how your answer in part (a) would have been different had there been a market willing to buy the low-quality peanut butter at R5 per kg. 3 . You are not expected to provide any calculations. Total for Question 2 23Question 2 (23 marks) PeanutCrunch (Pty) Lid, hereafter referred to as PC, is a small South African manufacturing company located in Johannesburg that produces and sells crunchy peanut butter to supermarkets in the area. The crunchy peanut butter is famous for the special crunch it has, and the secret ingredient PC adds to give their peanut butter its distinctive crunch is roasted hazelnuts. The company uses a traditional, absorption, process costing system and values its inventory using the weighted average costing system. Management is currently reviewing the results for the month of October 2020. The production process for the crunchy peanut butter is mainly automated, but labourers are involved throughout. As a result, the labour costs are regarded as being incurred evenly throughout the process. The activities of the labourers include putting the raw materials into the process, checking the machinery and ensuring packaging runs smoothly. PC expects a normal loss (i.e. low-quality peanut butter) of 2% of the input into the process and inspection takes place at the end of the process. Cartons of good quality raw organic peanuts are sourced from local farmers and the peanuts are added at the start of the process. The peanuts are ground to form a butter consistency. When the process is 80% complete crushed roasted hazelnuts are added to provide the crunch. Overheads are incurred evenly throughout the process. Peanuts Roasted Final nuts processing to Inspection (at the start) (at 80%) peanut butter (at 100%) On 1 October 2020 there was opening work-in-progress in the process (40% complete) of 2 000 kg valued at R131 363 (R74 850 relating to raw peanuts). At the end of October there was 3 200 kg closing work-in-progress at 20% complete. 20 000 kg, valued at R370 650, of new peanuts were added to the process during the month and 50 kg of roasted hazelnuts were added to the process amounting to R35 815. Labour and overheads amounted to R210 500 and 18 000 kg of peanut butter was completed during October