. Problem 8.9 XY Company mixes powdered ingredients in two different processes to produce one product. The output of Process 1 becomes the input of Process 2 and the output of Process 2 is transferred to the packing department From the information given below, you are required to open accounts for Process 1 Process 2, Abnormal Loss and Packing Department. o Process 1 . Input o Material A 6,000 kilograms at 50 Cent per kilogram. o Material B 4,000 kilograms at per kilogram. Mixing Labour 430 hours at Q per hour . Normal Loss 5% of weight input, disposed off at 16 Cent per kilogram Output 9,200 kilograms Process 2 Input: o Material C 6,600 kilograms at $1.25 per kilogram. o Material D 4,200 kilograms at $ 0.75 per kilogram. Flavouring Essence $300 Mixing Labour . 370 hours at $2per hour Normal Waste 5% of weight input with no disposal value Output 19,000 kilograms. Overheads of $3,200, incurred by the two processes, to be absorbed on the basis of mixing labour hours/