Make out the necessary accounts from the following details:

Process A Process B

Materials 30,000 3,000

Labour 10,000 12,000

Overheads 7,000 8,600

Inputs (units) 20,000 17,500

Normal loss 10% 4%

Sale value of wastage per unit 1 2

There was no opening or closing stock or work in progress. Final output from Process B was 17,000 units.