Last digit of DOB 1

X 11
Year of birth 1998 Process 1
Y 399600 Details Quantity
Opening 0
Normal loss
P1 25%
P2 20% New Units 80000
Abnormal loss P1 2000 Materials
Abnormal gain P2 1000 Conversion
Cost of materials per unit in P1 11 80000
Conversion cost P1 399600
Conversion cost P2 319680
Details
0 Opening
80000 New units

New units finished and transferred

Normal loss
Abnormal loss
Closing units
80000

Raw material cost per unit

Conversion cost per unit
Total cost per unit
Rs Details Quantity Rs
Transfer to next process 58000 1236947

Normal loss 20000 0

880000 Closing stock 0 0
399600 Abnormal Loss 2000 42653.33
1279600 80000 1279600

Materials Conversion
% %

58000 100% 58000 100% 58000

20000 0 0 0 0
2000 100% 2000 100% 2000
0 0% 0 0% 0
80000 60000 60000

14.66667
6.66
21.32667
 Process 2
Details Quantity Rs Details Quantity
Transfer from P1 58000 1236946.667 Transfer to finished goods 47400
Conversion costs 319680

Abnormal Gain 1000 33547.98851 Normal loss 11600

Total 59000 1590175 59000

Details Conversion
0 Opening % Units
58000 Transferred from P1
Transfer to Finished goods 47400 100% 47400
Normal loss 11600 0% 0
Abnormal gain -1000 100% -1000
58000 58000 46400

Raw material cost per unit 26.65833333 Revenue 1896000

Conversion cost per unit 6.889655172 Cost 1590175
Total cost per unit 33.54798851 Less Abnormal Loss 42653.33
Add Abnormal Gain 33547.99
Profit 296720
Rs
1590175

1590175