A company has a continuous process, making components which are partially used in the company's own products and partially sold on to other industrial customers. The company uses the Weighted Average meth od of process costing. The process has an expected normal wastage of 5% based on material introduced. This wastage is detected on completion. For the month of April the following activity occurred: Opening work in progress: 6000 Units Material 100% complete Labour and overheads 40% complete 42,000 48,000 During the month the following resources were used: Material for 80,000 units was introduced Labour and overheads cost 640,000 1,760,000 During of the month: Units completed and transferred: Units completed and sold to customers: 24,000 units @ 50 selling price 50,000 units Closing work in progress: 3000 Units Material 100% complete Labour and overheads 60% complete a) Calculate the abnormal gain or loss in units for April. (4 marks) b) Calculate the cost per equivalent unitusing the Weighted Average meth od. (8 marks) c) Show the process account, for the month of May allocating the costs appropriately to: Finished goods completed and transferred. Finished goods completed and sold Amounts tran sferred to gains and losses account Closing work in progress. (4 marks) d) Calculate the manufacturing profit made on the sold units. (1 mark) e) Briefly explain how the costs you have calculated are used in decision making in the (3 marks) company.