A company makes a product that passes through two production processes. For the week ended December 31,2012 , details of production were as follows: Process 1 Process 2 Material (4 000 kilos) $10000 Added materials $3134 Labour $3500$6500 Overheads $5500$4500 Output to Process 23700 kilos Output to finished goods 3680 kilos Normal Losses: Process 15% of input Process 22% of input from Process 1 Scraps can be sold for $0.75 in Process 1 and Process 2 Required: A. Process 1 Account. B. Process 2 Account. C. Abnormal loss or abnormal gain account for the period