You are given the following details of cost records of AB manufacturing company:

Particulars	Process I(OMR)	Process II (OMR)
Material	60,000	35,000
Labour	25,000	25,000
Overheads	15,000	8,000
Input units 10,000 units	60,000	-
Scrap value	2.5 per Unit	3 per Unit
Normal Loss	6%	4%

There was no opening and closing work in progress. Final output in process I and process II were 9,800 units and 8500 units respectively.

Required:

1. Prepare necessary process accounts and abnormal gain or loss account.