QUESTION 4 MaduRia Bhd manufactures its products, carbonated flavoured drinks by passing through two processes. Data below relates to the month of November 2011: Process 1 Work in progress, 1 November (500 litres) Q Stage of completion: Materials Labour Overhead Input: Materials 100% 50% 40% RM 1,200 300 400 Labour Overheads 6,500 litres at RM11,268 RM5,112 RM3,220 Normal loss is 10% of total input. The inspection was carried out and losses were detected at the end of the process. For this particular product, the losses can be sold at a scrap value of RM1.00 per litre. Actual outputs produced from the process are 5,520 litres. Work in progress on 30 November (600 litres) Stage of completion: Materials 60% Labour 40% Overheads 40%