A product is manufactured by passing through three processes: A, B, and C. In process C a by-product is also produced which is then transferred to process D where it is completed. For the first week in October, actual data included: Budgeted production overhead for the week is pound 30, 500. Budgeted direct wages for the week are pound 12, 200. You are required to prepare: (a) accounts for process A, B, C and D. (b) abnormal loss account and abnormal gain account