A product passes through three processes. The following data relate to the three processes during September 1998:

Total Process I Process II Process III Materials (Rs) 5,625 2,600 2,000 1,025 Labour (Rs) 7,330 2,250 3,680 1,400 Production overhead (Rs) 7,330 — — —

Total Process I Process II Process III Output (units) — 450 340 276 Normal loss (% of input) — 10 20 25 Scrap value (Rs per unit) — 2 4 5 500 units at Rs 4 per unit were introduced in process I. Production overhead is absorbed in the ratio of labour. Prepare process accounts, abnormal loss and abnormal gain accounts.