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a) In Process 2, the input of material is 8,000 units at Rs. 31,200, whereas conversion cost is Rs.16,800. Expected loss of 20% of input. The actual output from the process is 6000 units and loss units can be sold at a scrap value of Rs. 2 per unit. What will be the Cost per Unit, Cost of Output, and Cost of Abnormal Loss (if any)?

b) A company is working on its budgeting process for the coming year and currently, the Production department is working to make a production budget. The current year closed with1,400 units of stocks in hand. The company has set a sales target of 2,600 units for the coming year. The production department plans to keep 1800 units as closing stock in the coming year. Based on this data, how much production is needed to achieve the sales target? *