Case 4: From the following data collected from the cost sheet of Bahwan LLC. Cutting Polishing Materials RO 17000 RO 13000 Labor RO 1500 RO 2400 Other expenses RO 1600 RO 1500 Input introduced 600 units Normal Loss of input 10% 5% Value of scrap per ten-unit RO 150 RO 200 Output of process 500 450 Indirect expenses amounting to RO 3000, Question: (1 + 9 - 10 Marks) a. Apportioned indirect expenses based on materials. b. Prepare process account, normal loss account and abnormal gain or abnormal loss account