Particulars Units Amount in Particulars Units Amount in Ta Process A/C 45 45 900 By Bank Account By Costing P&L AC 900 180 720 900 45 45 Particulars Units Amount in Abnormal Gain Account Units Amount in Particulars 108 540 By Process Account 3,564 108 4104 108 4104 Ta Normal loss Alc To Couting PAL NC 108 4104 119 Normal Loss Account Units Amount in particulars Particulars Units Amount in To Process A A.C 150 300 By Bank Account To Process B A/C 285 1140 Process A 150 300 Ta Process C Account 378 1890 Process B 285 1,140 Process C 270 1.350 By Abnormal Gain 108 540 Account 3,330 3.330 Illustration 11 A product is manufactured by passing through three processes A, B and C. in process C a by-product is also produced which is then transferred to process where it is completed. For the first week in January, the actual data included: Process B D Normal loss of input (%) 5 10 5 10 Scrap value per unit) 1.50 4.00 2.00 Estimated sales value of by-product.per unit) 8.00 Output (units) 5.760 5.100 4,370 Output of by-products (units) 510 450 Direct materials (6000 units) 12.000 Direct materials added in process (2) 5.000 9,000 4,000 220 Direct wages) 4,000 6,000 2.000 200 Direct expenses) 800 1.680 2.250 151 Budgeted production overhead (based on direct wages) for the week is 30,500 Budgeted direct wages for the week is? 12.200. You are required to prepare (0) Accounts for processes A, B, C and D. riil Abnormallass and abnormal gain accounts 2.00