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IOCess, , 500 units @R6., , 3,000, , Problem 3.5, proauct, , passes, , through three, , processes., , to process A. The other direct, expenses were, , A. B and C., , of 7 1, at a cost, units, 10,000, , :, , were issued, , Process C, , Process B, , Process A, , Sundry materials, , 7 1,000, , Direct labour, , 7 5,000, , Direct expenses, , 7 1,050, , 1,500, , 1,480, , 8,000, , 6,500, , 1,188, , 1,605, , A was Sola at r 0.25, process, of, wastage, The, 4%,, and Process B, overhead charges were, EWdstage of Process A was 5%, 1.00 per unit. The, 7, at, C, of, that, and, of, 7, 0.50, unit, that, B, at, per, per unit,, fetching a pront or 20% on, unit,, 10.00, per, at, sold, was, labour. The final product, , (B. Com., Andhre), , Or drect, , o670, sales. Find the percentage of wastage in Process C., Solution:, , Process A Account, , Particulars, To Units introduced, , Particulars, , Units, 10,000, , To Sundry materials, To Direct labour, To Direct expenses, , 10,000 By Normal wastage, 1,000 By Process B (Transfer), 5,000, , Units, 500, 9,500, , 125, 25,325, , 1,050, 8,400, , To Overheads, , 10,000, , 25,450, , 10,000, , 25,450

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3.23, , and By-products, costing, Jotnt, , P r o r e s sC o s t, , Process B Account, Units, , 9,500, , To Process A, To Sundry, , 25,325 By Normal wastage, , 1,500| By Process C (Transfer), , matenals, , Direct, , To, , Overheads, , 380, , 190, , 9,120, , 49,263, , 8,000, 1,188, 13,440, , To Direct l a b o u r, To, , Units, , ?Particulars, , Particulars, , expenses, , 9,500, , 9,500, , 49,453, , 49,453, , Process C Account, Units, , Particulars, , Units, , 9,120, , 49,263 By Normal wastage, , 456, , 456, , 8,664, , 86,640, , Particulars, , To Process B, , 1,480, 6,500, 1,605, , To Sundry materials, , Te Darect labour, , Te Direct erpenses, , By Sales, , 10,920, 17,328, , To Overheads, , To Profit, , 9,120, , 9,120, , 87,096, , 87,096, , Calculation of percentage of wastage in Process C, Suppose No. of units of normal wastage x, Sales value of waste unit 7 x, i.e., x units @ 7 1 each, Cost per unit - * 10 less 20% profit, -, , -, , -, , Total cost, , 8 per unit, , No. of units, , =, , produced, , x, , cost per unit, , - (9120-x) x 78, , Total cost, , 72,960, , -, , Cost incurred, , Also, Total cost, , 8x, , -, , -, , Sale value of scrap, , -(49,263+1,4806,500, , 1,605+, , - 69,768 x, , Thus69,768 x, 8x x, , 72,960, 72,960, , -, , 8x, 69,768, , 7x - 3,192, , X 456, , Therefore, normal wastage is, , 456 units at? 1 each., 456, , Percentage of wastage, , in Process, , 9.120x, , 100 5%., , 10,920), , -, , x, , .i)