7. A Product passes through three processes. The output of each process is treated as the raw material of the next process to which it is transferred, and output of the two process is transferred to finished stock. Process A Process B Materials Issued RO 40,000 RO 20,000 Labor RO 6,000 RO 4,000 Manufacturing Overhead RO 10,000 RO 1,0000 10000 units have been issued to the 1s process and after processing, the output of each process is an under Output Normal Loss Process A 9,750 units 2% Process B 9400 units 5% No Stock of materials or Work in progress was left at the end