Process-A Account
Particulars----------Units----Rs-----------Particulars---------Units----Rs
Raw Material............10,000...400,000----Process-B Account...9,750.....557,143.
Direct Labour.........................60,000-----Normal Loss.........200units........
Factory Overhead.................100,000-----Abnormal loss.........50......2857..
Total......................10,000....560,000...... ..........................10,000...560,000.
WORKINGS
Per Unit Cost = Total Cost/ Expected Production.
= 560,000/10,000-200
=Rs. 57.1429
Expected Production or Normal output = Input units - normal loss
= 10,000-200= 9,800 Units
Process-B Account
Particulars----------Units----Rs-----------Particulars---------Units----Rs
Raw Material............9,750...200,000-----Finished goods........9,400.......345,066.
Direct Labour........................40,000-----Normal Loss..........488 units........
Factory Overhead.................100,000.
Abnormal gain...........138..........5,066.
Total......................9,888....345,066....... ......................9,888.......345,066.
Per Unit Cost = Total Cost/Expected production.
= 340,000/9,750-488
= Rs. 36.7091
Important Notes:
1- Abnormal Loss units should not be excluded from Expected Production.
2- Abnormal gain units come from balancing the units side.
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Inshah Allah! this link will increase efficiency.This is my personal experience
