QUESTION FIVE

$($a$)$ Anglina product processes its products through three separate stage. Details production for the month ending $31$ May were as follows

$\backslash$table$[[$Process$,$Raw,Materia,Labour,Cost Over Head,$\backslash$table$[[$Normal$],[$Loss$]],\backslash$table$[[$Actual$],[$Output$]]],[,($KG$),($K$/$KG$),($K$),($K$),(\%),($KG$)],[$Primary$,65,000,0\mathrm{.}60,5730,3240,10,55000],[$Secondary$,,,7200,4100,5,53000],[$Finishing$,,,8280,5160,5,48000]]$

During the month K$6300$ worth of materials were used in the secondary process. The nature of the processes requires equipment to be cleaned at the end of each month. Thus there are no openings or closing stocks of products in process. Losses from the finishing process are sold at K $1\mathrm{.}25$ kg $.$

Required:

$($i$)$ The process account for each process; and

$($ii$)$ The abnormal gain and abnormal loss accounts as appropriate $(12$ marks$)$

$($b$)$ At Earith industries at the beginning of April there were no partially finished goods on hand. During the month, $6000$ completed units were produced, together with $800$ units partially completed. Details of the partially finished items were: