Prepare a Process Account, Abnormal Loss Account and Normal Loss Account from the following information. Input of Raw material 1000 units @ $. 20 per unit Direct Material $. 4,200/- Direct Wages $. 6,000/- Production Overheads $. 6,000/- Actual output transferred to process II 900 units Normal Loss 5% Value of Scrap per unit $. 8/- 12) What will be Normal Loss cost in Process Units? a) 500 b) 400 * c) 5000 d) 2000 13) What will be transfer units for Process costing? a) 1000 b) 500 c) 900 * d) 800