A product is obtained after it passes through two distinct processes. From the following information, prepare Process$-$I and Process$-$II Accounts and Abnormal Loss Account : $20$ Process$-$I : Input

Material$-$A $,6,000kgs$

$($@$)50$ paise per $kg$

Material$-$B $,4,000kgs$

$($a$)1$ per $kg$

Mixing labour $430$ hours

$($@$)2$ per hour

Normal loss $5\%$ of weight input, disposed off at $16$ paise per kg$.$

Output $9200$ kgs$.$

Process$-$II : Input $.$

Material$-$C $,6,600kgs$

$($a$)1\mathrm{.}25$ per $kg$

Material$-$D $,4,200kgs$

@ $0\mathrm{.}75$ per $kg$

Mixing labour $370$ hours

@ $2$ per hour

Flavouring

Essence

$300$