The product of a company passes through 3 distinct process. The following information is obtained from the accounts for the month ending January 31, 2014: Particulars A B C Direct Material 7800 5940 8886 Direct Wages 6000 9000 12000 Production Overhead 6000 9000 12000 Output 2850 2520 2250Normal loss in % 5% 10% 15% Realisable Value of Scrap 2 4 5 3000 units @ Rs 3 each were introduced to process - I. There was no stock of materials or work in progress. The output of each process passes directly to the next process and finally to finished stock A/c. Prepare Process Cost Account, Normal Loss Account and Abnormal Gain or Loss Account.