Illustration 26 X Ltd. has a factory which has two manufacturing departments A and B. Part of the output of A Department is transferred to B Department for further processing and the balance is directly transferred to the selling department, The entire production of B department is transferred to the selling department. Inter-department Stock transfers are made as follows: A Department to B Department at 20% over departmental cost; A Department to Selling Department at 30% over departmental cost; B Department to Selling Department at 25% over departmental cost. c29 The following information is given for the year ending 31st December 2017: Particulars Department A Department B Seling M.T M.T MT Opening Stock 60 60.000 20 40,000 50 1,60,000 Raw material consumption 100 1,10,000 30 30,000 Labour charges 60.000 80,000 Sales 6,00.000 Closing Stock 40 60 60 Out of total production in A Department 30 M.T. were for transfer to the Selling Department and the balance to B Department. The per tonne material and labour consumption in A Department on production to be transferred directly to the Selling Department is 200 per cent of the labour and material consumption on production meant for B Department. Prepare Department Profit and Loss Account