Process
Input:
Material A: kilograms at K per kilogram
Material B: kilograms at K per kilogram
Mixing Labour: hours at K per hour
Normal Loss: of input weight, disposed of at K per kilogram
Output: kilograms.
No work in process is available at the beginning and end of the period.
Process
Input:
Material C: kilograms at K per kilogram
is
Material D: kilograms at K per kilogram
Flavouring Essence: K
Mixing Labour: hours at K per hour
Normal Waste: of input weight with no disposal value
Output: kilograms.
No work in process is available at the beginning of the period but kilograms in process inventory is available at the end of the period and estimated to be only complete with regards to labour and overheads. Overheads of incurred by the two processes are to be absorbed on the basis of mixing labour hours.
From the information given above, you are required to:
a Show the account for Process I,
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b Show the account for Process II
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c Show the account for abnormal loss and;
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d Show the account for the packing department.
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