The following information is from a food company. Inputs Direct Materials 500 kg (RM10 per kg) Direct Labour 40 hours (RM5 per hour) Production Overheads 50% of direct labour costs Output: 450 kg (to finished goods account) Normal Loss: 10%. Scrap value for the normalloss: RM0.50 per kg. (a) Based on the information, prepare the process account