QUESTION 3 Process 1. Process 2 and Process 3. The following information relates to the ZIELYNA Bhd. produces a table, which is made in three sequential processes processes Process 1 Input material (10,000 units) Additional Material Direct Labour RM 40,000 12,000 10,000 Production overhead is absorbed at 40% of direct labour cost. Normal loss is 20% of input. All the losses can be sold at RM1.00 per unit. Output is 7,000 units. Process 2 RM Additional material 20.000 Direct Labour 12,000 Other direct expenses 6,500 Normal loss is 10% of input. All the losses have no scrap value. Output is 6,500 units. Process 3 Additional material - 1,000 units at RM5 per unit. Direct labour - 800 hours at RM10 per hour. Production overhead is absorbed at 30% for direct labour cost. Normal loss is 500 units. All the losses have a scrap value of RM1.80 per unit. Final output of process 3 is 7,000 units. You are required to prepare: accounts for Process 1, Process 2 and Process 3