For the month of April 2021 the following data is given: Output in units, Costs: Direct materials Introduced (10,000 units) Direct materials Added Process I III BP 8,800 8,400 7,000 420 of P63 of BP9 Total K K K K 20,000 20,000 6,000 12,640 23,200 41,840 Direct wages 5,000 6,000 10,000 21,000 Direct expenses 4,000 6,200 4,080 14,280 Budgeted production overhead for the month was K84,000 Absorption is based on a percentage of direct wages. There were no stocks at the beginning or end of the month. REQUIRED: Using the information given prepare accounts for: (a) Each of the processes, I, II. and; III (b) Process BP; (c) (i) normal losses; (i) abnormal gains Showing the balances to be transferred to the profit statement. For the month of April 2021 the following data is given: Output in units, Costs: Direct materials Introduced (10,000 units) Direct materials Added Process I III BP 8,800 8,400 7,000 420 of P63 of BP9 Total K K K K 20,000 20,000 6,000 12,640 23,200 41,840 Direct wages 5,000 6,000 10,000 21,000 Direct expenses 4,000 6,200 4,080 14,280 Budgeted production overhead for the month was K84,000 Absorption is based on a percentage of direct wages. There were no stocks at the beginning or end of the month. REQUIRED: Using the information given prepare accounts for: (a) Each of the processes, I, II. and; III (b) Process BP; (c) (i) normal losses; (i) abnormal gains Showing the balances to be transferred to the profit statement. QUESTION FOUR Product P63 is made by three sequential processes, I, II, and III. In process Ill a by-product arises and after further processing in process BP, at a cost of K2 per unit, by-product BP9 is produced. Selling and distribution expenses of K1 per unit are incurred in marketing BP9 at a selling price of K9 per unit. Standards provide for: Normal loss in process, of input, Of Loss in process, having a scrap Value, per unit, of For the month of April 2021 the following data is given: Process I 10% 5% 10% K1 K3 K5 Process