4. Prepare the Process Accounts showing the cost per unit at each stage of Production. (3 Marks) Particulars Raw Materials Process I 5000 Units@ OMR 20 Per Unit Process II Process III Wages Direct Expenses Overheads Expenses Normal Loss Scrap value per unit Output 20,000 5,000 60% wages 30,000 7,500 40% wages 40,000 10,000 30% wages 10% OMR 3 8% OMR 5 8% OMR 8 4000 Units 4500 Units 4250 Units