Process cost accounting system, losses, unexpected benefit (profit).

The product is produced in successive four processes, the finished product moves from process 1 to the second and so on, until from process 4 the finished product is sent to the warehouse. For January there is the following information. General costs are included in the cost of products in proportion to the cost of direct work : in process 1 -4,50 /; 2nd process 6,83 /; In the 3rd process - 2,40 / and in the 4th process - 4,50 /.

Process	Entered into production	Work in progress at the beginning of the period	Normtie Losses	Output of finished products to the next process	Work in progress at the end of the period
1.	Materials 3800 kg 7911 direct work 123 hour*6 /hour	-	25 %	2850 kg	-
2.	additional materials added in the process 570 kg *7.86 /kg (added 0.4 at the readiness stage) direct work 100 hour*5 /h	-	-	2700 kg	720 kg 0,6 readiness stage
3.	Additional materials 1235 direct work 190 h *10 /h.	-	20 % 2,1 /kg	2100 kg	-
4.	direct work 270*5,3 /hour	400 kg. Variable costs 4215 Costs of conversation 1396	-	1800 kg	700 kg 0.5 readiness stage

Compile process accounts.