| 2.80 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 |
|---|---|---|---|---|---|---|---|---|---|
| Debits | Credits | Balance | |||||||
| Heating Process Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Raw Material | 10000 | 1.2 | 12000 | 10000 | 12000 | ||||
| Labour (600 x £4.00) | 2400 | 10000 | 14400 | ||||||
| Fixed Overheads (600 x £3.25) | 1950 | 10000 | 16350 | ||||||
| Variable Overheads | 1800 | 10000 | 18150 | ||||||
| Normal Spoilage | 1000 | 0.1 | 100 | 9000 | 2.0055555555555555 | 18050 | |||
| Good Output to Mixing | 9200 | 2 | 18400 | -200 | -350 | ||||
| Abnormal Gain | 200 | 2 | 400 | 0 | 50 | ||||
| Debits | Credits | Balance | |||||||
| Abnormal Gain Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Abnormal Gain | 200 | 2.01 | 401.99999999999994 | 200 | 401.99999999999994 | ||||
| Income Statement (Income) | 200 | 2.01 | 401.99999999999994 | 0 | 0 | ||||
| Debits | Credits | Balance | |||||||
| Mixing Process Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| From Heating Process | 9200 | 2.01 | 18491.999999999996 | 9200 | 18491.999999999996 | ||||
| Direct Labour (520 x £5) | 2600 | 9200 | 21091.999999999996 | ||||||
| Fixed Overheads (520 x £3.25) | 1690 | 9200 | 22781.999999999996 | ||||||
| Variable Overheads | 1000 | 9200 | 23781.999999999996 | ||||||
| Normal Spoilage | 460 | 0.2 | 92 | 8740 | 2.7105263157894735 | 23689.999999999996 | |||
| Good Output | 8600 | 2.7 | 23220 | 140 | 469.99999999999636 | ||||
| Abnormal Loss | 140 | 2.7 | 378 | 0 | 91.99999999999636 | ||||
| Debits | Credits | Balance | |||||||
| Abnormal Loss Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Abnormal Loss | 140 | 2.7 | 378 | 140 | 378 | ||||
| Cash & Cash Equivalents | 140 | 0.2 | 28 | 0 | 350 | ||||
| Income Statement (Exp.) | 350 | 0 | 0 |