Rra Madila Manufacturers makes one of the popular milk products common today in town. This milk product goes through a single process, and the details are provided below:

Material cost $$input $20000$ litres P$39,000$; Labour cost P$18000$; Production overhead cost P$8,550$

Output $18800$ litres; Normal losses $5\%$ of input

Process losses have no value.

Required to: Prepare the process account for this milk product, showing all the workings on how you calculate the unit cost of the good output and the abnormal gain $/$loss