| Worked Example 1 | 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 | 5000 | 3.2 | 16000 | 5000 | 16000 | ||||
| Labour (300 x £7.50) | 2250 | 5000 | 18250 | ||||||
| Variable OH (300 x £2) | 600 | 5000 | 18850 | ||||||
| Fixed OH | 1150 | 5000 | 4 | 20000 | |||||
| Good Output to Stores | 5000 | 4 | 20000 | 0 | 0 | ||||
| Worked Example 2 | |||||||||
| Debits | Credits | Balance | |||||||
| Process 2 Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Transfer from Process 1 | 3500 | 3.75 | 13125 | 3500 | 13125 | ||||
| Materials | 7500 | 5.5 | 41250 | 11000 | 54375 | ||||
| Labour (200 x £8.50) | 1700 | 11000 | 56075 | ||||||
| Variable OH (200 x £1.50) | 300 | 11000 | 56375 | ||||||
| Fixed OH | 3465 | 11000 | 59840 | ||||||
| Normal Loss | 1100 | 0.4 | 440 | 9900 | 59400 | ||||
| Closing Work in Progress | 900 | 3150 | 9000 | 6.25 | 56250 | ||||
| Good Output to Stores | 9000 | 6.25 | 56250 | 0 | 0 |