A manufacturing firm which produces cereals undertakes production through two (2) processes. Completed output is transferred from Process A to Process B, and from Process B to finished goods. There is no opening or closing work-in-process. Relevant data for the two processes are given below: Process A Input (in units) 50,000 kg Material N140/kg Conversion cost N1,180.000 Actual output 45,000 kg Normal loss 8% Scrap value N50/kg Process B Input (in units) Material Conversion cost Actual output Normal loss Scrap value 45,000 kg A460/kg A550,000 42,500 kg 10% 4460/kg Required: Show the computation for unit cost and the relevant process accounts for each process