Mlustration 9.2 The following information is given in respect of process A. Material 1,000 kgs @ %6 per kg Labour 5,000 Direct expenses 1,000 Indirect expenses allocated to Process A 71,000 Normal wastage 10% of input Prepare Process A Account when: (@) Scrap value of normal loss is nil (6) Scrap arising out of normal has a sale value of @1 per unitIllustration 9.3. Fifty units are introduced into a process at a cost of rupee one each. The total additional expenditure incurred by the Process is 230. Of the units introduced, 10% are normally spoiled in the course of manufacture, these possess a scrap value of 80.25 each. Owing to an accident. only 40 units are produced. You are required to prepare (i) Process Account, and (ii) Abnormal Loss Account._ Mustration 9.4 A product passes through three processes 4. B and C. The normal wastage of each process is as follows: Process 4 ~ 3 per cent, Process B — 5 per cent, and Process C ~ 8 per cent. Wastage of Process 4 was sold at 25 p. per unit, that of Process B at 50 p. per unit and that of Process C at 21 per unit. 10,000 units were issued to Process A in the beginning of October 2012 at a cost of 1 per unit. The other expenses were as follows: Process A Process B Process C Sundry materials 21,000 1,500 500 =o 5,000 8,000 6,500 Direct expenses 1,050 1,188 2,009 Actual output 9,500 units 9,100 units 8,100 units i Prepare the Process Accounts, assuming that there were no opening or closing stocks Also give the Abnormal Wastage and Abnormal Gain Accounts.