The producers of body lotions manufacture three different types. One with aloe vera, the other cocoa butter and another with mint leaves. Production for these products passes through two consecutive processes: Forming and Assembly. The output of the forming process becomes the input for assembly after which it is prepared for the external market. The following data is applicable to the company for the two processes for the year ended 31 December 2021. Forming Assembly Direct Material (18,750 units) Conversion costs $ 894,750 Nil $1,125,000 $2,338,000 Normal loss 4% 6% Scrap value of normal loss Output $5 $20 17,500 Aloe vera: 8,125 Cocoa butter: 6,500 Mint leaf: 1,625 The selling price per unit for each item are as follows: $150, $200, and $450 for aloe vera, cocoa butter and mint leaves respectively. Required: (a) Calculate the cost per unit and the process account for Forming. (8 marks) (b) Prepare the cost per unit and the process account for Assembly using the relative sales value method. (16 marks) (c) Prepare the cost per unit and the process account for Assembly using the units to produce method. (8 marks)