Question 1182666
**Process A Account**

| Particulars                     | Amount (Rs.) | Particulars                     | Amount (Rs.) |
|---------------------------------|-------------|---------------------------------|-------------|
| Units Introduced                |             | Units Transferred to Process B |             |
| 10,000 Units @ Rs. 20,000       | 20,000      | 9,500 Units                    |  *See Calculation Below* |
| Materials Consumed              | 5,000       | Normal Wastage (3% of 10,000) | 300 Units   |
| Manufacturing Expenses          | 2,000       |                                 |             |
| Direct Labour Charges           | 6,000       |                                 |             |
| **Total Inputs**                | **33,000**  | **Total Outputs**               | **33,000**  |

**Calculation of Value of Units Transferred to Process B:**

1. **Total Cost:**
   Total cost incurred in Process A = Rs. 33,000 (as shown in the account)

2. **Cost per Unit:**
   Total units introduced = 10,000 units
   Normal Wastage = 300 units
   Good output units = 10,000 - 300 = 9,700 units
   Cost per unit = Rs. 33,000 / 9,700 units = Rs. 3.40 (approximately)

3. **Value of Units Transferred:**
   Units transferred to Process B = 9,500 units
   Value of units transferred = 9,500 units * Rs. 3.40/unit = Rs. 32,300 (approximately)

*Therefore, the Process A account will be completed as follows:*

**Process A Account**

| Particulars                     | Amount (Rs.) | Particulars                     | Amount (Rs.) |
|---------------------------------|-------------|---------------------------------|-------------|
| Units Introduced                |             | Units Transferred to Process B |             |
| 10,000 Units @ Rs. 20,000       | 20,000      | 9,500 Units @ Rs. 32,300        | 32,300       |
| Materials Consumed              | 5,000       | Normal Wastage (3% of 10,000) | 300 Units   |
| Manufacturing Expenses          | 2,000       |                                 |             |
| Direct Labour Charges           | 6,000       |                                 |             |
| **Total Inputs**                | **33,000**  | **Total Outputs**               | **33,000**  |