A product is manufactured by passing materials through two processes. Production costs for 2021 January are as follows: Direct materials Direct labour Overheads Normal losses: There is no beginning or ending work in progress inventory. Scrapped values: Process A Process B A. B. Process A Process B Output for 2021 January was: Process A Process B 4 000 kg @ $3.00 per kg $2 000 100% of direct labour cost 10% 5% Process A $1.75 per kg $2.50 per kg 3 500 kg 5 050 kg Prepare Process A and Process B accounts. Prepare abnormal loss/gain accounts. Process B 1 500 kg @ $2.50 per kg $1.500 125% of direct labour cost