A product passes through two consecutive processes having relative standard output of 80 per cent and 90 per cent of inputs. In addition, standard yield is obtained by giving scrap allowances of 10...

A product passes through two consecutive processes having relative standard output of 80 per cent and 90 per cent of inputs. In addition, standard yield is obtained by giving scrap allowances of 10 per cent and 5 per cent of outputs of process I and II respectively. Scraps of each process are sold at `1,000 per tonne.

There was no work-in-process at any stage, all materials were issued in process I as follows and all scraps arising from the processes were sold, except closing stock of 10 tonnes (opening stock was nil). Material issued: ‘A’; 100 tonnes @ `2,000 per tonne; ‘B’; 400 tonnes @ `1,500 per tonne; and ‘C’; 500 tonnes @ `1,200 per tonne.

The actual outputs and scraps were 85-per cent and 8 per cent in process I and 80 per cent and 10 per cent in process II. Assume that there was no price variance. You are required to find out the standard cost and actual cost per tonne of a product.