An article has to undergo three different processes before it becomes ready for sale. From the following information find out the cost of production per unit of that article if 200 units of articles were manufactured up to 31st Dec.2004.Expenses of 200 units are:


                           Manufacturing       Refining       Finishing 

Materials               2000                       1000              750

Labour                   1500                        2500             1000

Direct expenses    400                         200                 300


The indirect expenses for the period amounted to shs.6000.in the factory of which shs.2000 is attributable to this product. This indirect expenses should be allocated to each process on the basis of labor.
Required
(i)Process I a/c
(ii)Process II a/c
(ii)Process III a/c