From the following information, prepare process cost accounts and normal loss, abnormal loss or gain accounts:

Process A (Rs) Process B (Rs)

Material 30,000 3,000 Labour 10,000 12,000 Overheads 7,000 8,600 Input (units) 20,000 17,500 Normal loss 10% 4%

Sale of waste per unit (Rs) 1 2 Final output from process B (units) — 17,000