Fresh Air Sdn Bhd manufactures vanilla bouquet air freshener through two consecutive processes M and N. It applies process costing principles in determining its costs. The data below relates to Process M for the month of May 2022: Process M All output is fully completed in process M and transfer out to Process N. Required: a. Prepare Process M Account and show calculation of cost per unit. b. Prepare Normal loss Account c. Prepare Abnormal loss or Abnormal gain Account if any. (14 marks) (Total: 20 marks)