Sparkling Beverages makes one of its products by way of three separate stages. Details of production for the month ending 31st January were as follows: Input material: 65,000 litres Material added Direct Labour cost Manufacturing Overhead Normal losses Output Scrap value of losses Fermenting $780,000 Process Distilling Bottling - $89,000 $114,600 $153,500 $225,600 $122,000 8% $126,000 5% $193,100 5% 55,000 litres 53,000 litres 48,000 litres $18.00/litre $30.00/litre The nature of the process requires equipment to be cleaned at the end of each month; hence there is no opening or closing stock of product in process. Required: i) The process account for each process: and ii) The abnormal loss/gain account(s) showing Sparkling Beverages true loss/gain.