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//Exa5
clc;
clear;
close;
disp("Process No.1");
disp(" Cost per article Total Cost Cost per article Total Cost");
disp("To materials 62.50 15000 By Process No.2 Account 27600");
disp("To Labour 33.34 8000 (Output Transfered) 115.00");
disp("To Direct Expenses 10.83 2600 ");
disp("To Indirect Expenses 8.33 2000");
disp(" 115.00 27600 115.00 27860");
disp("");
disp("Process No.2");
disp(" Cost per article Total Cost Cost per article Total Cost");
disp("To Process No.1 Account 115.00 27600 By Process No.3 Account 270.00 64800")
disp("To materials 20.83 5000");
disp("To Labour 83.33 2000");
disp("To Direct Expenses 30.00 7200");
disp("To Indirect Expenses 20.84 5000");
disp(" 270.00 84800 270.00 64800");
disp("");
disp("Process No.3");
disp(" Cost per article Total Cost Cost per article Total Cost");
disp("To Process No.2 Account 270.00 64800 By Finished Stock Account 320.00 76800")
disp("To materials 8.33 2000");
disp("To Labour 25.00 6000");
disp("To Direct Expenses 10.42 2500");
disp("To Indirect Expenses 6.25 1500");
disp(" 320.00 76800 320.00 76800");
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