Super Buy manufactures a single product that goes through two distinct processes. The company incurred the following costs in the two processes:

$\backslash$table$[[$Items$,$Total,Process$],[,$RM$,1($RM$),2($RM$)],[$Direct material,$18,000,10,500,7,500],[$Direct labour,$13,600,9,200,4,400],[$Production overhead,$9,000,5,700,3,300]]$

The following additional data are obtained from the process:

$\backslash$table$[[$Process$,\backslash$table$[[$Output during the$],[$month$]],\backslash$table$[[$Percentage of normal$],[$loss of input$]],\backslash$table$[[$Value of scrap per$],[$unit$]]],[$Process $1,5,300$ units,$3\%,$RM$2\mathrm{.}00],[$Process $2,5,200$ units,$4\%,$RM$2\mathrm{.}50]]$

In Process $1,5,500$ units were introduced at RM$1\mathrm{.}50$ each. There was no stock, materials or work in progress at the beginning or end of the period. The output of each process is transferred directly to the next process and finally to finished goods.

Required;

i$)$ Calculate the number of physical units and cost per unit for process $1$ and process $2.$

$(10$ marks$)$

ii$)$ Prepare for the Process $1$ and $2$;

a$.$ Process Account

$(10$ marks$)$

b$.$ Abnormal Loss or Abnormal Gain Account.

$(5$ marks$)$