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The following data relates to Process 1. Materials input- 1,000 units costing 10,000 Labour costs- 8,000 Departmental overheads - 6,000 Normal loss is 4% of input and is sold as scrap for 12 per unit.
Required:
Problem 1: Calculate the average cost per unit in Process 1 and complete the process account and the scrap account.
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