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Process Costing Question 1

In the account details recorded for CharllyCARES Nig Ltd. There was an input material transferred from Process A account which is 12,000 units.

The cost of labor was N15,000 while the factory overhead cost was N15,000. The final output was 11,000kg with a normal loss of 5%.

You are required to calculate:

  • Total Cost
  • Expected Unit
  • Cost Per Unit
  • Value of Good Unit
  • Value of Abnormal loss
  • Value of Abnormal gain

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