UUU Hlustration 3.14 Model: Normal loss with scrap value 500 tonnes of raw material are used for producing a commodity which passes through two processes. The costs are as follows: Process Rs. Process II Rs. Materials Labour Work expenses 10,000 5,000 2,000 2,500 1,000 10% of the material is wasted in the process. The wastage is normal. The scrap real- ized is Rs. 300. You are required to show Process No. I. Account