1. Mr Ys Soft drink pass through two processes. The data for the month just ended are:

Process 1	AED	KG	Process 2	AED
Ingredients	8000	8000	Packaging	11000
Labour and overhead	7000	-	Labour and overhead	2000

Mr Y allows the staff to drink 5% of the soft drink as they work on Process 1. There was no work in progress at the month end. Prepare the two process accounts and calculate the cost per kg

Note : Answers should be in Word Version