A product passes through three processes, during December 2020, 10,000 finished units were produced with the following expenditure: Particulars Process A Process B Process C Direct Material $150,000 $250,000 $150,000 Direct labor 15,000 20,000 15,000 Direct expenses 5,000 8,000 10,000 Overhead expenses amounted in all to $50,000. They are to be apportioned on the basis of direct wages. Main raw materials issued to process A were worth $50.000 Required: Prepare Process Accounts