I am a bit confused

I have attached the question and the response I attempted but I am a bit lost

Frank Health Juices manufacture one of its products through three separate stages. Details of production for the month ending 31 March were as follows Fermenting Distilling Bottling $78,000 Input material: 65,000 kg Material added Direct Labour cost Manufacturing Overhead Normal losses Output $49,000 $114 600 $144.000 $225,600 $122,000 $126,000 $193,100 5% 55,000 kg 53,000 kg 48,000 kg $30.00/kg 8% 5% Serap value of losses 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. Guidelines for posting: same as previous discussions Guidelines for crtically responding: same as previcus discussions