The product of ABC Ltd passes through three distinct processes for completion. From past experience, it is ascertained that normal wastage in each process is as under: 4,000 units were initially...

The product of ABC Ltd passes through three distinct processes for completion. From past experience, it is ascertained that normal wastage in each process is as under:

4,000 units were initially introduced in process at a cost of `13,560. The output of each process was as under: A, 3,850 units; B, 3,600 units; and C, 3,500 units.

Prepare process accounts and also work out the sale price per unit of finished stock so as to realise 20 per cent profit on selling price.