Question 4 (a)Give a practical illustration of how to treat abnormal loss in process costing (AN:8) (b) The following data relates to Process 1 Material Input 1,000 units costing Ghc02,000 Labour costs Ghc10,000 Departmental Overheads Ghc8,000 Normal loss is 4% of input and is sold as scrap for Ghc15 per unit Actual output = 940 units Required: Calculate the average cost per unit in process 1 and produce the process account, abnormal gain and loss account and the scrap account (EV:9) (c) Using practical example, indicate how to determine sales volume variance (EV:8) (25 Marks)