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A product is obtained after it passes through two distinct processes. From the...

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Accounting

A product is obtained after it passes through two distinct processes. From the following information, prepare Process-I and Process-II Accounts and Abnormal Loss Account : 20 Process-I : Input
Material-A ,6,000kgs
(@)50 paise per kg
Material-B ,4,000kgs
(a)1 per kg
Mixing labour 430 hours
(@)2 per hour
Normal loss 5% of weight input, disposed off at 16 paise per kg.
Output 9200 kgs.
Process-II : Input .
Material-C ,6,600kgs
(a)1.25 per kg
Material-D ,4,200kgs
@ 0.75 per kg
Mixing labour 370 hours
@ 2 per hour
Flavouring
Essence
300
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