A product passes through three processes A, B and C. The normal wastage of each process is as follows: Process A - 3 per cent, Process B - 5 per cent, and Process C - 8 per cent. Wastage of Process A was sold at 25 paise per unit, that of Process B at 50 paise per unit and that of process C at 1 per unit. 10,000 units were issued to Process A in the begining of October 2019 at a cost of 1 per unit. The other expenses were as follows: Process A Process B Process C Sundry materials 1,000 1,500 500 Labour 5,000 8,000 6,500 Direct expenses 1,050 1,188 2,009 Actual output 9,500 units 9,100 units 8,100 units Prepare the process accounts, assuming that there were no opening or closing stocks. Also give the Abnormal Wastage and Abnormal Gain Accounts