A company input $4,500$ units of material in a process. The costs associated

with the process are as follows: Material $$17,550$ and conversion cost

$$9,450.$ Output is $3,000$ units and normal loss is anticipated to be $20\%$ of

input.

Required:

$($a$)$ Calculate the cost per unit.

$($b$)$ Prepare the process account for the abnormal loss and gain.

Normal loss,

abnormal loss

and abnormal

gain.