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Question 4

TapauWare Sdn Bhd produces a food container that passes through two process which are Process X and Process Y. The following data given for the month of January 2021:

	Process X	Process Y
Materials (RM5 per kg)	7,500 Kg	5,000 Kg
Labour cost	RM 600	RM 1,000
General Overhead cost	RM 900	RM 855
Normal Loss	20%	10%
Scrap value per kg	RM 4	RM 4
Actual output	5,750 Kg	10,000 Kg

Required:

1. Prepare the process account for Process X and Process Y

(29 marks)

2. Prepare the normal loss, abnormal loss or abnormal gain account. (if any)

(10 marks)

[39 Marks]