Question # 4

The yield of a certain process is 80% as to the main product and 15% as to the by-product. Remaining 5%is the process loss. The material put in process (10,000 units) costs Rs.21 per unit and all other charges amounted to Rs.30,000 of which power cost accounted for 33 1/3%. It is ascertained that power is chargeable to the main product and by product in the ratio of 10:9.

Required: Draw up a statement showing the cost of the by- product.