In a manufacturing concern the output of A process is transferred to B process. It has been the experience that the normal wastage of the units entering each process is $5\%$ and $10\%$ in A and $B$ processes.

The scrap value of normal wastage is $50$ per hundred units in process A and $80$ per hundred units in process B$.$ The expenses were as follows :

$\backslash$table$[[,\backslash$table$[[$Process A$],[()]],\backslash$table$[[$Process B$],[()]]],[$Materials$,10,000,6,000],[$Wages$,8,000,4,000],[$Manufacturing exp.,$2,000,2,000]]$

In Process A $1000$ units were entered at a cost of $5,000.$ The output of Process A is $900$ units and of Process B $750$ units. Prepare process accounts and also show Abnormal Wastage Account.