Q4 The information given below has been taken from the records of an engineering works in respect of Job. No. 111 and Job. No. 222. Job, Batch and Process Costing

	Job. No. 111 (OMR)	Job. No. 222(OMR)
Materials Supplied	9,000	12,500
Wages Paid	2,200	1850
Direct Expenses	500	250
Material transfer from 222 to III	300	300
Materials return to stores	-	250

You are required to find out the cost of each of Job and calculate profit or loss if any assuming that Job No. 222 is completed and invoiced to the customer at OMR 16400.

Q5 Following figures show the cost of A product passes through three processes. In March 1000 units were produced. Prepare the process accounts and find out per unit of each process. Process I Process II Process III OMR OMR OMR Raw materials 50000 42000 25500 Wages 45000 38000 36000 Direct Expenses 8500 4100 6200 Overhead expenses were OMR 18000 and it should be distributed on the basis of wages