A product passes through three processes, processes I, II and III. 15,000 units of crude material were introduced into process I at Re 1 per unit. Additional information is as follows:

	Process I (Rs)	Process II (Rs)	Process III (Rs)
Material consumed (Rs)	3,000	4,500	1,500
Direct labour (Rs)	15,000	24,000	19,500
Normal loss (%)	3	6	10
Manufacturing expenses (Rs)	3,600	3,705	5,618
Output an units)	14,250	13,650	12,012
Value of normal loss per unit (Rs)	0.50	1.00	2.00

Prepare process cost accounts and normal loss, abnormal loss and abnormal gain accounts.

Pls be fast