A company within the food industry mixes ingredients in two different processes to produce one product. The output of process I becomes the input of process II and the output of process II is...

A company within the food industry mixes ingredients in two different processes to produce one product. The output of process I becomes the input of process II and the output of process II is transferred to the packing department. From the information given below, you are required to open accounts for process I, process II, abnormal loss and packing department and to record the transactions for the week ended May.

No work-in-process at the beginning of the week but 100 kgs in process at the end of the week and estimated to be only 50 per cent complete so far as labour and overheads were concerned. Overhead of `3,200 incurred by the two processes to be absorbed on the basis of mixing labourhours.