Throne Sdn Bhd manufactures a single product by passing raw materials through a single process. The production budget set by management had specified the target production for January 2020 as 2,850 units. At the beginning of the process sufficient raw materials to meet the target production were entered into Process A. The details of the process for January 2020 are given below: Work in Process (closing) Units scrapped Expected output Further information: Cost of raw materials input Direct wages Production overhead Per unit sales value of scrap 300 units 200 units 95% of input RM7,920 RM3,510 RM1,620 RM1.50 Degree of completion of work in process: Material Labour Overhead 100% 50% 50% The scrapped units were detected at the end of the process and were sold immediately. You are required to prepare the following accounts and statements: a. b. Process A account Relevant Statements