Company A produces one product, which passes through three distinct processes. The company incurred the following costs in the three processes. Total Process Z Direct Material 12 000 5'400 3'000 3'600 Direct Labour 8'000 3'000 3'000 2'000 8'000 Production Overheads The following additional data is obtained from the process: Process Output during the Percentage of normal Value of scrap per month loss to input unit X 1500 5% 1.20 I> 1'400 12% 2.60 Z 1'000 18% 2.00 1 600 units at $2.50 each were introduced to Process X. There were no stock, materials or work in progress at the beginning or end of period. The output of each process passes direct to the next process and finally to finished goods. Production overheads are recovered at 100% of direct wages. Based on this information, Calculate the unit cost of the output and prepare the Process Account for each process