A chemical product passes through two processes, Process A and Process B. In March 600 tonnes of raw material costing RM9,800 was issued to Process A and wages and overhead (combined) amounted to RM6,400. In the normal course of processing, 60 tonnes of normal loss were extracted. During the month, abnormal loss of 20 tonnes were extracted due to accidental flooding. 520 tonnes of product were transferred to the Process B. Process B, wages and overhead (combined) cost RM3,800. 70 tonnes of normal loss were segregated at the price of RM20 per tonne. The remainder was fully completed. Required: Prepare the process account for Process A and Process B and show the cost per [Total: 20 marks] tonne of output from each process