There are A. B and C processes in manufacturing a product. A good processed in one process will be transferred to the other process. The following particulars are available from the factory books for the month ending January 31, 1993. Processes BS C A $. $. $. Materials 40,000 10,000 20,000 Wages 20,000 20,000 15,000 Direct expenses 5,000 2,000 10,000 Overheads 20,000 30,000 20,000 There is no stock of opening or closing. Number of units manufactured 1,000. Write the different process accounts.