Question 7 600 tonnes of raw material, costing RM430,032. were input to a process in a period. Conversion costs totalled RM119,328. Losses, in the form of reject product, are normally 12% of input. Reject product is sold for RM260-00 per tome. 521 tonnes of finished product passed inspection in the period. The remaining output was sold as reject product. There was no work-in-propress either at the beginning or the end of the period. Required: For the period (a) Calculate the cost per unit of nomal output. [18 marks] (b) Prepare the process account, including any abnormal losses/gains. [12 marks]