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IM5.2 Intermediate: Preparation of process accounts with all output fully completed. A product is manufactured by passing through three processes: A, B and C. In process 0 a byproduct is also produced which is then transferred to process D where it is completed. For the rst week in October, actual data included: Process Process Process Process A B C D Normal loss of input (96) 5 10 5 10 Scrap value (13 per unit) 1.50 2.00 4.00 2.00 Estimated sales value of by-product (. per unit) 8.00 Output (units) 5760 5100 4370 Output of byproduct (units) 510 450 () (15) () () Direct materials (6000 units) 12 000 Direct materials added in process 5 000 9000 4000 220 Direct wages 4 000 6000 2000 200 Direct expenses 800 1680 2260 151 Budgeted production overhead for the week is 30 500. Budgeted direct wages for the week are 12 200. You are required to prepare: (a) accounts for process A, B, C and D. (20 marks) (b) abnormal loss account and abnormal gain account. (5 marks) ClMA P1 Cost Accounting 2