Question: A product passes through two processes, A and B. The output of A passes on to B and that of B becomes the finished product.

A product passes through two processes, A and B. The output of A passes on to B and that of B becomes the finished product. From the following information, prepare the process accounts:Materials consumed Direct labour Manufacturing expenses 28,000 8,010 Process A Process B

Materials consumed Direct labour Manufacturing expenses 28,000 8,010 Process A Process B *24,000 12,000 16,000 8,000 Input in process A (units) 20,000 Input in process A 20,000 Output (units) 18,000 16.600 Normal wastage of input (%) 5 10 Value of normal wastage per 100 units 16 20

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