Vanessa Ltd operates a single process to manufacture soap. The following figures relate to a recent period.

Input Material 20,000 kilos at $5 per kilo

Labour 16,000 hours at $6.25 per hour

Overhead 16,000 hours at $3 per hour

There is an expected loss of 5% of input weight, which can be sold for $1.2 per kilo.

The actual outpu for the period was 18,800 kilos and the closing work in progress was 1,000 kilos, which was complete as the material and by 50% complete as to labour and overhead.

Required:

(a) Prepare, showing all relevant workings:

(i) The main process account

(ii) The normal loss account

(iii) The abnormal gain account

(b) The finished output is divided in the ratio 3:2 to produce the "Domestic" and the "Fragrant" brands. Perume is added to the Fragrant brand at a cost of $0.5 per kilo. Packaging costs are $0.2 per kilo for the Domestic brand, and $0.4 per kilo for the Fragrant brand. If each kilo of finished output yields twenty bars of soap, calculate the cost of one bar of soap for each of the Domestic and Fragrant brand.