$4\mathrm{.}3.$ Study the information provided below and answer the following questions.

INFORMATION

Superior Chocolatier $($MC$)$ is a producer of a range of chocolate products. MC uses a two$-$process technology in the

production of the chocolate products, namely Process $1$ and Process $2.$ The data for the month just ended are:

The normal loss as a result of consumption by employees amounts to $5\%$ of the chocolate during Process $1.$ There was

no work in progress at end of the month.

During the month, employees ate less chocolate as a result of increased surveillance. As a result, at the end of Process

$1,38100kg$ were transferred to Process $2.$

Required:

$4\mathrm{.}3\mathrm{.}1$ Prepare the two process accounts and calculate the cost per kilogramme.

$4\mathrm{.}3\mathrm{.}2$ Calculate the cost per kilogramme.