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 FermentingDistilling Bottling Input materia: 65,000 litres Material added Direct Labour cost Manufacturing Overhead Normal losses Output $780,000 -$89,oo0 $114,600$153,500$225.600 $122,000 $126,oo193,100 8% 5% 55,000 litres 53,000 litres 48,ooo litres $18.0o/litre S3o.oo/litre Scrap value of losses 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: ) ii) The process account for each process: and The abnormal loss/gain account(s) showing Sparkling Beverages true loss/gain