TUTORIAL Process T account Question 1 You have been appointed as a Junior Management Accountant at Kopi Kampung Sdn Bhd which is the exclusive wholesale distributor of the "Golden Roast Coffee" manufactured in one of the industrial areas in Malacca. The process of producing the "Golden Roast Coffee" should pass through two processes which are Mixing and Cooking. The data for the processing the "Golden Roast Coffee" is as follows: Mixing Process Cooking Process 3,000 kg at RM 5 per kg Material 2,000 kg at RM 6 per kg. RM 240 Labour RM 160 RM 360 General overheads RM 240 80% Normal output 90% RM 4.00 Scrap value RM 4.00 2,300 kg Actual outputs 4,000 kg You are required to analyze the following independently: (a) Prepare the process accounts for Golden Roast Coffee. (b) Prepare the normal loss account, abnormal loss accounts and abnormal gain account (if any) for Golden Roast Coffee