A food product passes through two different process. Units introduced into process I is 10,000 units @ 60,000. Particulars Process I(OMR) Process II (OMR) Material 30,000 35,000 Labour 20,000 25,000 Overheads 12,000 15,000 Scrap value 3 per Unit 4 per Unit Normal Loss 5% 3% There was no opening and closing work in progress. Final output in process I and process II were 9,500 units and 9200 units respectively. Required: a. Process I and Process II account 5Marks b. Abnormal loss/Abnormal gain account 5 Marks.