Process Costing Query regarding Abnormal Loss Treatment

Aoa. Plz solve this question asap. Delight Food Products produces Squash Cubes by continuous processing in three departments i.e. A, B and C. During November 2017 Department B received 8000 cubes from the Department A (preceding department) and transferred 5500 cubes to Department C (next department). During the month there was a normal loss of 400 cubes at the end of process. Moreover, 600 cubes, 75% completed, were lost due to negligence of a worker in the B department. There was no work in process beginning inventory, the ending inventory was estimated as 60% completed. Following product costs were charged to the department during the month of November: Cost from preceding department Rs. 16400 Direct Material 2000 Direct Labour 3625 Factory Overhead 5075 27100 It is noticed that all materials are added at the start of process in Department B. Required: Prepare the Cost of Production Report for the month of November, 2017(for Department B). I need to know the treatment of units of abnormal loss which is 75% completed. Plz solve it and tell me the treatment. Regards,


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