Though COVID-19 has affected the majority of companies and individuals worldwide, to some companies; the pandemic is regarded as a window of business opportunity. Simox Pharmaceuticals Cc is one of the few Namibian companies that are locally manufacturing hand sanitizers for use in the fight of COVID-19. The hand sanitizers are produced in masses through a process costing system. The following information was extracted from the companys records for the month ended 31 August 2020:

Description	Units	N$
Work in process 1 July 2020	2 000
- Material 100% complete	-	50 000
- Conversion 80%	-	45 000
During the month:
Units introduced to production	8 000	-
Work in process 31 August 2020 - Material 100% - Conversion 40% complete	500	- 80 000 60 600
Normal loss	5% of units that reached the inspection point

Additional information:

Materials are added at the beginning of the process. Losses are detected when units are 80% complete. Conversion costs are incurred evenly during the period. 90% of units to account for were completed and transferred out during August 2020. Losses have no scrap value. The company uses the FIFO method in valuing its inventory.

Required: Prepare the following for the year ended 30 September 2016:	Marks
2.1.	Physical units schedule	2
2.2.	Production schedule clearly showing the equivalent units	6
2.3.	Unit cost schedule	5
2.4.	Cost appropriation statement	13
2.5.	Between the abnormal loss and normal loss, which one should not be shown as a separate line item in the statement of profit and loss, and why?	1
TOTAL MARKS	27