Nailufar Sdn$.$ Bhd$.$ is a manufacturer of antique$-$style souvenir box using an assembly line process. A unit of product passes through two department; Assembly and Finishing department, before it is completed. The output from Assembly department will be transferred to Finishing department where additional material is then added in that process.

The details of the process costs are given below.

$\backslash$table$[[$Assembly department$],[$Material$,$Jati,$25,000kg$@ RM$10],[,$Meranti,$8,000kg$@ RM$8],[$Indirect material,Screw,RM$500],[$Direct labour,,RM$18,000],[$Direct expenses,,RM$10,500],[$Normal loss,,$3\%$ of input$],[$Actual output,,$31,500kg$