Opaque selection process.

Linked PYQ

(c) In a factory, the product passes through two processes, A and B. Loss of 5% is allowed in process A and 2% in process B. Nothing being realised by disposal of the wastage. During July, 2021, 10000 units of material costing Rs.6 each were introduced in process A. The other costs were as follows: | Process A (Rs.) | Process B (Rs.) - Materials: - | 6,140 - Labour: 10,000 | 6,000 - Overheads: 6,000 | 4,600. The output was 9300 units from process A. The output of process B was 9200 units. Prepare Process Accounts and Abnormal Loss/Gain Accounts.