3 ZIELYNA Bhd. produces a table, which is made in three sequential processes Process 1, Process 2 and Process 3. The following information relates to the processes. Process 1 Input material (10,000 units) Additional Material Direct Labour RM 40,000 12,000 10,000 Production overhead is absorbed at 40% of direct labour cost. Normal loss is 20% of input. All the losses can be sold at RM1.00 per unit. Output is 7,000 units. Process 2 Additional material Direct Labour Other direct expenses RM 20,000 12,000 6,500 Normal loss is 10% of input. All the losses have no scrap value. Output is 6,500 units.. Process 3 Additional material -1,000 units at RM5 per unit. Direct labour-800 hours at RM10 per hour. Production overhead is absorbed at 30% for direct labour cost. Normal loss is 500 units. All the losses have a scrap value of RM1.80 per unit. Final output of process 3 is 7,000 units. You are required to prepare: Accounts for Process 1, Process 2 and Process 3