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

Input material: 65,000 kg $780,000 - -

Material added - $49,000 -

Direct Labour cost $114,600 $144,000 $225,600

Manufacturing Overhead $122,000 $126,000 $193,100

Normal losses 8% 5% 5%

Output 55,000 kg 53,000 kg 48,000 kg

Scrap value of losses - - $30.00/kg

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 process.

Required:

i) The process account for each process: and

ii) The abnormal loss/gain account(s) showing the Frank Health Juices true loss/gain.