J&G Manufacturing makes a single product by way of three separate processes. Details of production for the month ending June 30 were as follows: Input material: 16,250 kg Material added Direct Labour cost Manufacturing Overhead Normal losses Output Scrap value of losses Process Process 1 Process 2 Process 3 $390,000 $36,750 $57,300 $92,200 $ 112,800 $61,000 $63,000 $97,080 8% 6% 6% 13,750 kg 13,250 kg 12,000 kg $16.00/kg $32.00/kg 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) ii) The process account for each process: and The abnormal loss/gain account(s) showing J & G Manufacturing true loss/gain