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In a month a factory produces 10,000 units of a product. Raw materials cost $5,000, labour costs $2,500 and other costs are $500. Opening inventory is valued at $2,000 and closing inventory at $1,700.What is the cost of sales? ______

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Pear Co manufactures a product which passes through one process, Process P. During the month of July, the following related to Process P.All losses have a scrap value of $1.25.What is the full cost value of the abnormal loss or abnormal gain for the month of July (to the nearest whole $)? ______

Crank Co is a manufacturing organisation consisting of three production centres supported by a maintenance team and a canteen.The information below relates to the production overheads that have been allocated to maintenance and the canteen.In addition, the following information is available:What is the total amount of these overheads that will need to be reapportioned to Production centre 2? ______

A process has two joint products X and Y. 2,750 units of X are produced and 3,500 units of Y. The selling price of X is $10 The selling price of Y is $25.Production costs are allocated on the basis of sales revenue.What are the production costs of X if the total production costs are $15,000 (to the nearest whole number)? ______

The costs of product X are as follows:250 units of product X have been sold at a price of $100. Fixed costs for the period have been $7,500.What is the profit for the period? ______