Process $1$

Input:

Material A: $,6,000$ kilograms at K$1$ per kilogram

Material B: $,4,000$ kilograms at K$2$ per kilogram

Mixing Labour: $,430$ hours at K$4$ per hour

Normal Loss: $,5\%$ of input weight, disposed of at K$0\mathrm{.}32$ per kilogram

Output: $9,200$ kilograms.

No work in process is available at the beginning and end of the period.

$64$

Process $2$

Input:

Material C: $,6,600$ kilograms at K$2\mathrm{.}50$ per kilogram

$15720$

is

Material D: $,4,200$ kilograms at K$1\mathrm{.}50$ per kilogram

Flavouring Essence: K$600$

Mixing Labour: $,370$ hours at K$4$ per hour

Normal Waste: $,5\%$ of input weight with no disposal value

Output: $18,000$ kilograms.

$14996$

No work in process is available at the beginning of the period but $1,000$ kilograms in process $489$ inventory is available at the end of the period and estimated to be only $50\%$ complete with regards to labour and overheads. Overheads of $K6,400$ incurred by the two processes are to be absorbed on the basis of mixing labour hours.

$15$

From the information given above, you are required to:

$($a$)$ Show the account for Process I,

$(6$ Marks$)$

$($b$)$ Show the account for Process II$,$

$(6$ Marks$)$

$($c$)$ Show the account for abnormal loss and;

$(6$ Marks$)$

$($d$)$ Show the account for the packing department.

$(7$ Marks$)$