Please solve these two questions with clear steps??

4. Prepare the Process Accounts showing the cost per unit at each stage of Production Particulars Process Process 11 Process Raw Materials SOO Units OMR 20 Per Unit Wages 20,000 30,000 40,000 Direct Expenses 5,000 7,500 10.000 Overheads Expenses GOK wages 40% wages 30% wates Normal Loss 10% 8% 8X Output 450 Units 425 Units 400 Units