QUESTION 1 passes through three (3) processes. The information below relates to the month Viva Trading is a manufacturing business, which produces a single product the of August 2021 PROCESS 2 PROCESS 3 PROCESS 1 Direct 5.000 units material RM 3 500 hours @ Direct 400 hours @ labour RM 7 per hour RM 6 per hour Direct RM5,200 RM4,500 expenses Output 4,800 units 4,500 units 450 hours RM 7 per hour RM1,548 4.470 units Additional information: Total production overhead cost for the period is RM20.250 and is to be absorbed into each process based on of direct labour hours rate ii. Expected loss in each process is as follow Process 1:2% of input Process 2.5% of input Process 3: 1% of input ii. All losses in Process 1 and 3 are sold at RM0.90 and RM1.50 per unit respectively. However, there is no scrap value for losses in Process 2 Required: a. Prepare the following account for the month of August 2021 Process 1 account Process 2 account Process 3 account