1. Product MRM is made in the sequential process Yy and Zz. The following relates to the process. Process Yy RM Input material (12,220) 65,000 Additional material 14,000 Direct labour 15,000 Production overhead is absorbed at 40% of direct labour cost. Normal loss is 10% of input. All the losses can be sold at RM1.20. Output is 8,700 units. Process Zz Additional material Direct labour Other direct expenses RM 34,000 18,000 7,000 Normal loss is 8% of input. All the losses have no scrap value. Final output of process Zz is 8,500 units Required: i) Compute normal loss (3 marks) ii) Compute abnormal gain or loss (6 marks) iii) Compute the cost per units (6 marks) iv) Compute total cost of abnormal loss