Instant answer or please skip 1 An article passes through three processes of manufacture. From the following details, show the cost of each of the three processes and the cost per article produced during the month of January, 2012 : Process No. 1 Process No. 2 Process No. 3 Rs. Rs. Rs. Materials used 75,000 27,000 9,000 Labour 45,000 90,000 30,000 Direct expenses 12,000 36,000 12,600 The indirect expenses amounted to Rs. 42,900 and may be apportioned on the basis of wages. No account need be taken of stocks in hand and work-in-progress at the beginning and at the end of the month. The number of articles produced during the month was 1,200