A Product J has only two processes. Material is added at BEGINNING of the process X while at END of the process Y. Labor costs are added evenly, however, after 50% stage of completion in each process while FOH are added evenly through the process X and Y. Other information about these processes is given below:

	Process X	Process Y
Opening WIP	0	0
Units started	6000	4000
Units completed and transferred out	4000	3500
Closing WIP	1500 (80% complete)	100 (60% complete)
Normal Loss	200	150
Abnormal Loss (on 80% completion)	300	250
Cost added:	Rs.	Rs.
Direct material cost	50000	20000
Direct labor cost	70000	30000
FOH	90000	40000
Total	210000	90000

Instructions

1. Prepare CPR for each process (20, 20)

2. Prepare journal entries to charge costs to each process and transfer their output to next process or finished goods inventory (5,5)