A product passes through three processes X, Y and Z. The normal waste of each process was 3%, 5% and 8% for X, Y and Z, respectively. The waste of process X was sold at Rs 2.50 per unit, that of Y at Rs 5 per unit and that of Z at Rs 8.50 per unit. 10,000 units were issued to process X on 1 July at a cost of Rs 100 per unit. The other expenses were as follows:
|
Processes |
|||
|
X (Rs) |
Y (Rs) |
Z (Rs) |
|
|
Sundry materials |
10,000 |
15,000 |
5,000 |
|
Labour |
50,000 |
80,000 |
65,000 |
|
Expenses |
10,450 |
15,895 |
20,000 |
The actual outputs were 9,500 units; 9,100 units and 8,100 units for X, Y and Z, respectively. Prepare process accounts assuming that there are no opening or closing stocks.