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+//Exa1
+clc;
+clear;
+close;
+//given data :
+Production=1000//units
+CostOfProduction=1850;//in Rs.
+NormalLoss=10//in %
+ActualLoss=150;//in Units
+ScrapValue=50;//in Paise/unit
+NLoss=Production*NormalLoss/100;//in Units
+UnitsProduced=Production-NLoss;//in Units
+CostPerUnit=(CostOfProduction-50*10^-2*NLoss)/UnitsProduced;//in Rs.
+AbnormalLoss=ActualLoss-NLoss;//in Units
+CostOfAbnormalLoss=AbnormalLoss*CostPerUnit;//in Rs.
+disp("Process account : ");
+disp("Production in Units = "+string(Production)+" Amount in Rs. "+string(CostOfProduction));
+disp("By Normal Loss = "+string(NLoss)+" Amount in Rs. "+string(NLoss*ScrapValue*10^-2));
+disp("By Finished Goods = "+string(Production-ActualLoss)+" Amount in Rs. "+string(CostPerUnit*(Production-ActualLoss)));
+disp("");
+disp("Abnormal Loss Account : ");
+disp("To Process Account in Units = "+string(AbnormalLoss)+" Amount in Rs. "+string(CostPerUnit*AbnormalLoss));
+disp("By Scrap Value = "+string(AbnormalLoss)+" Amount in Rs. "+string(AbnormalLoss*ScrapValue*10^-2));
+disp("By Costing Profit and Loss A/c "+" Amount in Rs. "+string(AbnormalLoss*ScrapValue*10^-2+NLoss*ScrapValue*10^-2));
+disp("Total Amount in Rs."+string(25+75)); \ No newline at end of file