My Dream O is made in the sequential process X and Y. The following information relates to the process. Process X RM Input material (10,000) 50,000 Additional material 14,000 Direct labour 15,000 Production overhead is absorbed at 40% of direct labour cost. Normal loss is 10% of input. All the losses can be sold at RM1.20. Output is 8,000 units. Process Y RM Additional material 24,000 Direct labour 16,000 Other direct expenses 7,000 Normal loss is 8% of input. All the losses have no scrap value Required to calculate: i. Normal loss (2 marks) ii.Abnormal gain or loss (6 marks) iii. The cost per units (6 marks) iv. Total cost of abnormal loss (2 marks)