A company input $9,000$ units of material in a process. The costs associated with the process

are as follows: Material $$35,100$ and conversion cost $$26,100.$ Output is $7,500$ units and normal

loss is anticipated to be $10\%$ of input.

Required:

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

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