| 2.73 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 |
|---|---|---|---|---|---|---|---|---|---|
| Debits | Credits | Balance | |||||||
| Process 1 Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Materials | 1000 | 8 | 8000 | 1000 | 8000 | ||||
| Labour (500 x £14) | 7000 | 1000 | 15000 | ||||||
| Variable OH (500 x £5.20) | 2600 | 1000 | 17600 | ||||||
| Fixed OH | 2400 | 1000 | 20 | 20000 | |||||
| Good Output to Stores | 1000 | 20 | 20000 | 0 | 0 | ||||
| Debits | Credits | Balance | |||||||
| Process 2 Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Transfer from Process 1 | 1000 | 20 | 20000 | 1000 | 20000 | ||||
| Materials | 500 | 12.4 | 6200 | 1500 | 26200 | ||||
| Labour (250 x £16) | 4000 | 1500 | 30200 | ||||||
| Variable OH (250 x £11.20) | 2800 | 1500 | 33000 | ||||||
| Fixed OH | 3000 | 1500 | 24 | 36000 | |||||
| Good Output to Stores | 1500 | 24 | 36000 | 0 | 0 | ||||
| 2.74 | |||||||||
| Debits | Credits | Balance | |||||||
| Process 1 Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Materials | 1000 | 16 | 16000 | 1000 | 16000 | ||||
| Labour (1000 x £14) | 14000 | 1000 | 30000 | ||||||
| Fixed OH | 4800 | 1000 | 34800 | ||||||
| Variable OH (1000 x £6.70) | 6700 | 1000 | 41500 | ||||||
| Normal Loss | 100 | 10 | 1000 | 900 | 45 | 40500 | |||
| Good Output to Stores | 900 | 45 | 40500 | 0 | 0 | ||||
| 2.75 | |||||||||
| Debits | Credits | Balance | |||||||
| Mixing Process Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Materials | 75 | 23 | 1725 | 75 | 1725 | ||||
| Labour (15 x £12) | 180 | 75 | 1905 | ||||||
| Fixed OH | 450 | 75 | 2355 | ||||||
| Variable OH (15 x £2) | 30 | 75 | 2385 | ||||||
| Normal Loss | 6 | 10 | 60 | 69 | 2325 | ||||
| Closing WIP | 19 | 475 | 50 | 37 | 1850 | ||||
| Good Output to Stores | 50 | 37 | 1850 | 0 | 0 |