Ques5.

From the following figures show the cost of the three processes of

manufacture. The production of each process is passed on to the next till

completion:

Process A (Rs)

Process B (Rs)

Process C (Rs)

Wages and materials

60,800

24,000

58,500

Works overhead

11,200

10,500

12,000

Production (in units)

72,000

75,000

96,000

Stock (units from

preceding process 1

st

July, 2000)

8000

33,000

Stock (units from

preceding process 31

st

July, 2000)

2,000

11,000