A product passes through three processes, processes I, II and III. 15,000 units of crude material were introduced into process I at Re 1 per unit. Additional information is as follows:

Process I (Rs) Process II (Rs) Process III (Rs)

Material consumed (Rs) 3,000 4,500 1,500 Direct labour (Rs) 15,000 24,000 19,500 Normal loss (%) 3 6 10 Manufacturing expenses (Rs) 3,600 3,705 5,618 Output (in units) 14,250 13,650 12,012 Value of normal loss per unit (Rs) 0.50 1.00 2.00 Prepare process cost accounts and normal loss, abnormal loss and abnormal gain accounts.