Q. A manufacturer of a food preserver produces two grades of the product involving 2 distinct processes of manufacture. The identical units are introduced in process A and the entire output is transferred to process B. From the following particulars prepare the relevant process accounts.

There was no opening or closing stock in process A and process B. Works overheads are absorbed @ 40% of Direct labour in all processes. There were no spoiled units in any process.

\begin{tabular}{|l|l|l|} \hline Particulars & & \\ \hline Materials A (10560 units & 131975 & \\ \hline ProcessAintroduced) & 27805 & \\ \hline Process B & & \\ \hline Direct Labour & 31500 & \\ \hline Process A & 66000 & \\ \hline Process B & \\ \hline \end{tabular}