A particular brand of scent passed through three important processes. During the week ending on 15 January 1987, 600 bottles were produced. The costbooks show the following information:
|
Process A (Rs) |
Process B (Rs) |
Process C (Rs) |
|
|
Materials |
4,000 |
2,000 |
1,500 |
|
Labour |
3,000 |
2,500 |
2,300 |
|
Direct expenses |
600 |
200 |
SOO |
|
Cost of bottles |
2,030 |
||
|
Cost of corks |
325 |
The indirect expenses for the period were Rs 1,600 (indirect expenses are charged on labour basis). The by products were sold for Rs 240 (process B). The residue was sold for Rs 125.50 (process C). Prepare the account with respect to each process, showing its cost and cost of production of the finished product per bottle.