1200 kg of material were charged to Process 1 at the rate of Rs 2 per kg. The direct labour accounted for Rs 200 and other department expenses amounted to Rs 7060. The normal loss is 10 percent of the input whereas the net production was 1000 kgs. If the process scrap is saleable at Rs 1 per kg. Calculate a. Normal Cost per unit [4 Marks] [4 Marks] b. Value of normal loss c. Value of net abnormal loss/abnormal gain 12 Marks1