From the following particulars, prepare Process X account showing the cost per tonne of output: Materials in tonnes 1,000 Manufacturing expenses $10,000 Cost of material per tonne $125 Wages $26,000 Output in tonnes 830 It is ascertained that in the process normally 5% of the total weight is lost and 10% is scrap which realizes $80 per tonne. There was no stock or work-in-progress