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Sudarshan chemicals is in the process of manufacturing a pesticide that requires processing at two stages - P and Q. Company is using the latest technology but still some wastages are taking place which can be sold in the market at Rs.5 per litre and Rs.8 per litre for the stage P and stage Q respectively. Initially 10,000 litres of raw material were introduced in stage P at a cost of Rs.10 per litre. The other expenses were as follows: Particulars Stage P Stage Q Material cost 16,000 25,000 Labour Cost 15,000 22,850 Indirect expenses 15,000 12,000 Actual output 9,500 9,000 Wastages (% of Input) 4% 5% Prepare the two process accounts, abnormal loss account and normal loss account