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Italian Pasta Sdn Bhd produces three types of pasta by passing raw materials through two consecutives processes, namely Process A and Process B. From the experience, it is ascertained that normal wastage in each process is as below: Process Wastage Sale Value of Wastage A 2% of material input (excluding OWIP) RMO 25/kg B 5% of total input RM0.50/kg The following information relates to the processes for the month of January 2021: Process A Quantity RM Opening work in progress: 16,000 kg 10,400 (80% complete as to materials and 60% as to conversion costs) Input materials 40,000 kg 34,560 Conversion costs 23,200 Transfer to Process B 54,000 kg Process B Quantity RM Input materials 54,000 kg From Process A Added materials 20,000 Conversion costs 20,400 Outputs: Macaroni 21,800 kg Angel Hair 17,700 kg Spiral 11,800 kg Angel Hair and Spiral incur further processing cost before they can be sold. Below are the information regarding selling price and further process cost: Outputs Selling price per kg (RM) Further process cost per kg (RM) Macaroni 10.60 Angel Hair 11.50 3.00 Spiral 12.80 5.00 It is the company's policy to value the opening work in process by using First in First out (FIFO) method and to allocate the joint costs to the joint products based on the net realizable value method. Required: a. Prepare the Process A and Process B accounts. Show all relevant statements including the statement for apportioning the joint costs to the joint products. (26 marks) b. Briefly explain Normal Loss and Abnormal Loss. Give an example for each loss. (4 marks)