A product is completed in three processes. During a month, the input to process $1$ of the basic raw material was $5000$ units at Rs$.2$ per units, Other information is below: Prepare processes accounts.

Process $1$ Process $2$ Process $3$

Output $($Units$)4,70043004,050$

Normal loss as A$)$ of input $59610\%596$

Scrap value per unit $($k$)156$

Direct wages $($k$)3,0005,0008,000$

Direct expenses $-89,7509,91015560$

Overhead $32,000$ total, chargeable as percentage of direct wages. There were no opening or closing work. in$-$progress stocks. Compile three process and finished stock account with details of abnormal loss and gain, where applicable.