The product of a manufacturing concern passes through two Processes A and B and then to finished stock. It is ascertained that in each process 5% of the total weight is lost and 10% is scrap, which from processes A and B realises Rs. 80 per kg and Rs. 200 per kg respectively.

The following are the figures relating to both the processes:

Prepare the process cost account showing cost per kg of each process. There was no stock or work-in-process in any process.   

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Materials kg Cost of materials (Rs. per kg) Wages (Rs.) Manufacturing expenses (Rs.) Output (kg) Process A 1,000 125 28,000 8,000 830 Process B 70 200 10,000 5,250 780