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:

Process
	Fermenting	Distilling	Bottling
Input material: 65,000 litres	$780,000	-	-
Material added	-	$89,000	-
Direct Labour cost	$114,600	$153,500	$225,600
Manufacturing Overhead	$122,000	$126,000	$193,100
Normal losses	8%	5%	5%
Output	55,000 litres	53,000 litres	48,000 litres
Scrap value of losses	-	$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:

1. i) The process account for each process: and

2. ii) The abnormal loss/gain account(s) showing Sparkling Beverages true loss/gain.