The Health and Wellness Trading produces a special type of moisturizing cream that is widely used by beautician to soothe and moisturize skin after giving peeling facial treatment to their customers. The cream passes through two processes namely BX and BY. For the month of June 2020, the following data are available in Process BX:

11 + BIUAN CH. 5 6 : Particulars Units RM Opening work-in process: 2,000 Material (100% complete) 80,000.00 Labour (80% complete) 15,000.00 Overheads (80% complete) 45,000.00 Materials introduced in Process BX 38,000 1,480,000.00 Labour 359,000.00 Overheads 1,077,000.00 Units scrapped 3,000 Closing work-in process: 2,000 Material (100% complete) Labour and Overheads (80% complete) Finished and transferred to Process BY 35,000 Normal loss units are 5% of total input including opening work-in process. Material for the product is put in the process at the beginning of the cycle of operation, whereas labour and other indirect cost flow evenly over the year. Scrapped units are fetch at RM20.00 per piece. O e m