Process
	Fermenting	Distilling	Bottling
Input Material	780,000	-	-
Material added	-	89,000	-
Direct Labour Cost	114,600	153,500	225,600
Manufacturing Overhead	122, 000	126,000	193,100
Normal Losses	8%	5%	5%
Output	55,000 Litres	53,000 Litres	48,000 litres
Scrap value of losses	-	$18.00/litre	$30.00/litre

Sparkling Beverages makes one of its products by way of three separate stages. Details of production for the month ending 31st January were as per the above:

The nature of the process requires equipment to be cleaned at the end of each month; hence there is no opening or closing stock of product in process.

Required:

1. The process account for each process: and
2. ii) The abnormal loss/gain account(s) showing Sparkling Beverages true loss/gain.