Chemical Processors manufacture Wondercool using two-processes - mixing and distillation. The following details relate to the distillation process for a period. Closing WIP of 8,000kg, which was 100 percent complete for materials and 50 percent complete for labour and overheads. The normal loss in distillation is 10 percent of fully complete production. Actual loss in the period was 3,600kg, fully complete, which was scrapped. (a) Calculate the normal loss, and therefore, the abnormal gain or loss. (6 Marks) (b) Prepare the distillation process account for the period, showing clearly weights and values. (19 Marks)