correctly answer this using using the most suitable $/$ requested accounts for each section

$3.$ During March the following costs were incurred in a process:

Materials $(4,000$ kg$)$ $$40,000$

Labour $$30,000$

Overheads $$25,000$

A normal loss of $10\%$ of input was expected. Actual output was $3,410$ kg$.$ Losses are sold as scrap for $$9\mathrm{.}50$ per kg$.$

Required:

a$)$ Calculate the cost per kg

b$)$ Prepare a Process Account

c$)$ Prepare a Loss Account