Question The following information is the transactions for the month ended 31 Jan. 20X1. Process 1 Input : Material A 6000 kg at RM0.50 per kg Material B 4000 kg at RM1.00 per kg. Mixing labour 430 hours at RM2.00 per hour Normal scrap 5% of weight input at a value of RM0.16 per kg. Output 9200 kg. Process 2 Input : Material C 6600 kg at RM1.25 per kg Material D 4200 kg at RM0.75 per kg. Flavouring essence RM300 Mixing labour 370 hours at RM2.00 per hour Normal waste 5% of weight input . Output 18,000kg. Additional information: 1. Overhead of RM3,200 incurred by the processes was absorbed on the basis of mixing labour hours. 2. There were no work in progress at the beginning of the month for the two processes but 1000 kg were in process 2 at the end of the month estimated to be only 50% complete so far as labour and overhead were concerned. 3, Within process 1, abnormal scrap arose because some batches failed to pass the quality control check at the end of each mix. All scrap were sold for cash on the last day of the month. Any resultant balance on the abnormal scrap account was transferred to profit and loss account. Required: Prepare all relevant accounts