The following particulars for the last process are given: Units $ Transfer from the previous process at cost 4,000 9,000 Transfer to finished stock from the process 3,240 Direct wages 2,000 Direct material used 3,000 The factory overheads in process is absorbed @ 400% of the direct materials. Allowance for normal loss is 20% of units worked. The scrap value is $5 You are required to prepare: (a) Last process Account; (b) Normal Wastage Account; and (c) Abnormal Effectives Accounts. per unit