A Product passes through two distinet processes. A and B. From the following information you are required to write the process accounts. Units issued Process 10,000 units at $ 10each. Process A Process B 40,000 30.000 20.000 24.000 13.500 22.610 Material added Direct L abour Overheads Normal wastage (% of input) 5% (Scrap value of normal loss) S 5 per unit $ 10 per unit Output (units) 5% 9.400 9,000