(Question 5) Cutey Sdn. Bhd. is a manufacturer of chocolate bar which passes through two processes. The output of Process 1 will be transferred to Process 2 where additional material is then added in Process 2. The details of the process costs are given below. Material Process 1 Special flour 25,000 kg @ RM3 Butter 8,000 kg a RM2 Sugar 4,000 kg a RM2 RM18,000 Direct labour Direct expenses RM11,500 Normal loss 5% of input 34,500 kg Actual output All the losses can be sold at RM0.50 per kg. Process 2 Material Soft flour 10,000 kg @ RM2 RM 15,000 Direct labour Direct expenses RM7,500 Normal loss 3,000 kg 37,000 kg Actual output All the losses can be sold at RM0.70 per kg. Additional information: The overheads are absorbed at 50% of direct labour cost in each process. Required to prepare: (a) Process 1 account (13 marks) (b) ) Process 2 account. (12 marks)