A chemical compound is made by raw material being processed through two processes. The output of Process A is passed to Process B where further material is added to the mix. The details of the process costs for the financial period number 10 were as shown below: The departmental overhead for Period 10 was exist6, 840 and is absorbed into the costs of each process on direct labour cost. Assume no finished stock at the beginning of the period and no work - in - progress at either the beginning or the end of the period. Normal loss is contaminated material which is sold as scrap for exist0.50 per kg from Process A and exist1, 825 per kg from Process B, for both of which immediate payment is received. Prepare the accounts for Period 10, for a) Process A b) Process B c) Normal loss/gain d) Abnormal loss/gain e) Finished goods f) Profit and loss (extract)