Question 05: a) Big Bite Barbeque is engaged inthe business of ready to cook barbeque shots. The preparation ofbarbeque shots passes through 3 culinary processes namely:marinating & slicing. Packing process is outsourced.

Details	Marinating	Slicing
Work in process – Opening inventory	300	250
Units started in the process	750	---
Units transferred to next department	1,000	---
Units received from previous department	---	---
Units transferred to finished goods		1,100
Work in process – Closing inventory	50	150

Departmental supervisors report that ending WIP is:

• 100% complete as to materials in marinating and slicingdepartment.

• 100% complete as to labor in marinating and 45% complete inslicing department.

• 25% complete as to FOH in marinating and 70% complete in slicingdepartment.

Details	Marinating ($)	Slicing ($)
Work in process – Opening inventory:
Cost from previous department	---	6,700
Materials	4,000	3,000
Labor	1,500	900
FOHs	600	1,450
Cost added to process during current period:
Materials	26,000	11,000
Labor	9,500	6,800
FOHs	7,000	5,000

Required: Construct a CPR for marinatingdepartment for the month ended June 30, 2017 showing propercalculations.

b) Hill-way Pharmaceuticals prepare coughsyrups for children under the age of 10 years. The process alcohol,hydrazine & other chemical stabilizers in a process thatresults in 2 products:

• Cough syrup (800 liters)

• Liquor (400 liters)

Common cost of processing are £46,700. Cough syrup is sold for£2 per 100ml and liquor for £1.8 per 250ml.

REQUIRED: Allocate the common costs on basis ofphysical output & sales value method.