Q: During a 4-week period, period 3, costs of input to a process were $29,070. Input was 1,000 units; output was 850 units and normal loss is 10%.

During the next period, period 4, costs of input were again $29,070. Input was again 1,000 units, but output was 950 units.

There were no units of opening or closing inventory.

Required:

Prepare the process account and abnormal loss or gain account for each period.