Mamba Ltd. produces three joint products in two processes. All the units pass through process I to process II. At the end of process II, the joint products emerge. The data below relates to the operations for the first quarter of 2021. Direct materials (40,000kg @ Sh 2.50) Direct labour Overheads Normal loss as a percentage on input Scrap value per unit Output in units: Process I Shs. 100,000 60,000 40,000 10% Joint product XXX YYY ZZZ Sh 2 35,000 Process II Shs. 92,000 118,000 No loss is expected in process II. There were no opening or closing work-in-progress. The output and the selling prices were as follows: Output (Kg) Selling price (Sh) 10,000 16,000 9,000 2560 15 16 Required: a) Process I account. (6 marks) (4 marks) b) Abnormal loss / gain account. c) Determine the profits or losses from each joint product if costs are apportioned using sales value method (6 marks) d) Briefly explain how the physical limits method is different from sales value method in (c) above. (4 marks) (Total : 20 marks)