management accounting question. could someone give me the full solution to this

It's just revision on the topic process costing. I have solved the question on excel and I just want to make sure it's correct

6.26) Equivalent production and losses in process A concentrated liquid fertilizer is manufactured by passing chemicals through two consecutive processes. Stores record cards for the chemical ingredients used exclusively by the first process show the following data for May: Opening stock 4000 litres 10800 Closing stock 8000 litres 24200 Receipts into store 20 000 litres 61 000 Other process data for May is tabulated below: Process 1 Process 2 Direct labour 4880 6000 Direct expenses 4270 Overhead absorption rates 250 per cent of direct 100 per cent of direct labour labour Output 8000 litres 7500 litres Opening stock of work in process Closing stock of work in process 5600 litres Normal yield 85 per cent of input 90 per cent of input Scrap value of loss In Process 1 the closing stock of work in process has just passed through inspection, which is at the stage where materials and conversion costs are 100 per cent and 75 per cent completed respectively. In Process 2 inspection is the final operation. Required: Prepare the relevant accounts to show the results of the processes for May and present a detailed working paper showing your calculations and any assumptions in arriving at the data shown in those accounts. (18 marks) (b) If supplies of the required chemicals are severely restricted and all production can be sold immediately, briefly explain how you would calculate the total loss to the company if, at the beginning of June, 100 litres of the correct mix of chemicals were spilt on issue to process 1. (4 marks)