Frank Health Juices manufacture one of its products through three separate stages. Details of production for the month ending 31st March were as follows: Process Fermenting Distilling Bottling 65,000 $780,00o nput mat Mate Direct Manufacturing No Output Scrap value of l $49,000 114,600 $144,000 $225,600 $122,000 $126,000 $193,100 r cost 8% 55,000 kg 5% 53,000 kg 48,000 0.00 The nature of the process requires equipment to be cleaned at the end of each month; hence there is no opening or closing stock of product in proces. Required: i) The process account for each process: and ii) The abnormal loss/gain account(s) showing the Frank Health Juices true loss/gain