| 2.76 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 |
|---|---|---|---|---|---|---|---|---|---|
| Debits | Credits | Balance | |||||||
| Steaming Process Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Material A | 2500 | 5.2 | 13000 | 2500 | 13000 | ||||
| Labour (4000 x £3) | 12000 | 2500 | 25000 | ||||||
| Overheads (4000 x £2) | 8000 | 2500 | 33000 | ||||||
| Normal Wastage | 50 | 0 | 2450 | 33000 | |||||
| Normal Spoilage | 100 | 1 | 100 | 2350 | 14 | 32900 | |||
| Good Output to Mixing | 2000 | 14 | 28000 | 350 | 4900 | ||||
| Good Output to Stores | 350 | 14 | 4900 | 0 | 0 | ||||
| Debits | Credits | Balance | |||||||
| Mixing Process Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| From Steaming Process | 2000 | 14 | 28000 | 2000 | 28000 | ||||
| Material B | 1500 | 14.91 | 22365 | 3500 | 50365 | ||||
| Direct Labour (3000 x £4) | 12000 | 3500 | 62365 | ||||||
| Overheads (3000 x £3) | 9000 | 3500 | 71365 | ||||||
| Normal Wastage | 70 | 0 | 3430 | 71365 | |||||
| Normal Spoilage | 105 | 2 | 210 | 3325 | 21.4 | 71155 | |||
| Good Output to Stores | 3225 | 21.4 | 69015 | 100 | 2140 | ||||
| Abnormal Loss | 100 | 21.4 | 2140 | 0 | 0 | ||||
| Debits | Credits | Balance | |||||||
| Abnormal Loss Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Abnormal Loss | 100 | 21.4 | 2140 | 100 | 2140 | ||||
| Cash & Cash Equivalents | 100 | 2 | 200 | 0 | 1940 | ||||
| Income Statement (Exp.) | 1940 | 0 | 0 |