The manufacturing supervisor of Clay Stone Manufacturing Company has provided you with the details of manufacturing cost related to three processes - mixing, drying, and painting. The product of a company passes through three distinct processes to completion. 12,000 units have been issued to process mixing. The output of each process: Mixing - 11,000 units Drying - 10,000 units Painting- 9,000 units. The normal loss incurred in each process is as follows:

Mixing is 6% and the scrap value is RO 12 per ten unit

Drying is 8% and the scrap value is RO 7.50 per five-unit

Painting is 12% and the scrap value is RO 17.50 per ten unit

The output of each process passes immediately to the next process and the finished units are passed from process firing into stock. Indirect expenses amounting to RO 4,000 may be apportioned based on output. Expenses of each process are as follows:

Mixing Material cost RO 20,120

Wages RO 15,000

Production expenses RO 8,000

Drying - Material cost RO 18,250

Wages RO 5,750

Production expenses RO 3,000

Painting - Material cost RO 22,150

Wages RO 6,850

Production expenses RO 1,000

Production manager requested you to:

a. Show process accounts for Clay Stone Manufacturing Company.

b. Suggest how to measure Equivalent production with an example. (300 words)