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//Exa12
clc;
clear;
close;
disp("Process (i) Account");
disp(" Tons Amount Tons Amount");
disp("To Raw material 1000 200000 By weight lost 50");
disp("To Mfg. wages & expenses 87500 By Scrap 50 2500");
disp("To profit 9960 By Sales 300 105000");
disp(" By transfer to process ii 600 189960");
disp(" 1000 297460 1000 297460");
disp("");
disp("Process (ii) Account");
disp(" Tons Amount Tons Amount");
disp("To transfer from process i 6000 189960 By weight lost 60");
disp("To Mfg. wages & expenses 39500 By Scrap 30 1500");
disp("To profit 13525 By Sales 255 127500");
disp(" By transfer to process ii 255 113985");
disp(" 1000 297460 600 242985");
disp("");
disp("Process (iiI) Account");
disp(" Tons Amount Tons Amount");
disp("To transfer from process ii 255 113895 By weight lost 51");
disp("To Mfg. wages & expenses 10710 By Scrap 51 2550");
disp("To profit 255 By Sales 153 122400");
disp(" 255 124950 255 124950");
disp("");
disp("Statement of Profit : ");
disp("Profit as per process i 9960");
disp("Profit as per process ii 13525");
disp("Profit as per process iii 255");
disp("Total Profit 23740");
disp("Less: Management Expenses 17500");
disp("Less: Selling Expenses 10000 27500");
disp(" Net Loss 3760");
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