madat ltd manufactures a product H which passes through $2$ processes $1$ and $2$ before completion. the data for the month of august is provided below: process $1($sh$)$: raw materials introduced$(2000$ litres$)$ for process $1-72,000.$ additional materials for process $1-180,000.$ direct labour for process $1-180,000.$ direct expenses for process $1-108,000.$ production overheads $-0.$ raw materials introduced$(2000$ litres$)$ for process $2-0.$ additional materials for process $2-613,800.$ direct labour for process $2-120,000.$ direct expenses for process $2-0.$ production overheads $-0.$ total for process $1$ and $2$ raw materials introduced$(2000$ litres$)$ for process $1$ & $2-72,000.$ additional materials for process $1$ & $2-793,800.$ direct labour for process $1$ & $2-300,000.$ direct expenses for process $1$ & $2-108,000.$ production overheads $-360,000.$ Additional information; $1)$ Overheads are absorbed into the process at $120\%$ of direct labour costs. $2)$ the normal process loss was $10\%.3)$ actual output for each process was process $1-1900$ litres, process $2-1650$ litres. Required; process $1$ account