In a manufacturing concern the output of Process 'A' is transferred to Process'B. It has been the past experience that normal wastage in Process is 5% of the process and in case B 10% of the units entering the process. I he scrap valuc of normal wastage is S 0.50 per hundred units in Process A and $0.80 per hundred units in Process B l he expenses were as follows: Process 'A' Process 'B Materials Wages Manufacturing Expenses 2.000 10,000 6,000 8.000 4.000 2.000 In Process A 1000 units were entered at a cost of $ 5.000. The output of Process A is 900 units and Process B 750 units. Prepare the process accounts, the normal account and the abnormal account