Queen drink Co is a manufacturer for a popular soda beverage. It has just ended the following processes right on the year end stock valuation period.

Process info:

particulars	Units and costs
Input material	20,000 units at $15,000
Conversion costs	$11,000
Normal loss	5% of input units
Scrap value on loss units	$1 per unit
Actual output at the end of process	19,200 units

Please be noted that for all loss units could be scrapped shall be treated as side income from the process. There are no closing and opening WIP for this process.

Requirement:

1. Calculate the estimated cost per output unit of the process.
2. Prepare the accounts for process and related transactions.
3. Calculate the abnormal units and its values.