the following information is obtained in respect of process i for the month of febru 620881

Opening stock: 10,000 units

Rs. 6,500

Degree of completion:

Material – 100% –

Rs. 4,500

Labour – 50% –

Rs. 1,250

Overhead – 50% –

Rs. 750

30,000 units

Transfer to Process II

Direct material added in

Rs. 18,400

process–

Direct labour amounted to –

Rs. 9,180

Production overhead incurred –

Rs. 6,180

20,000 units