Question 5 A bakery making cakes has three processes, process (A) the mixing of the cake ingredients, (B) the baking of the cakes, and (C) the packaging of the cakes. Table 1 RM 4,000 Direct materials used: Process (A) Process (B) Process (C) 1,000 Direct labour Process (A) Process (B) Process (C) 1,500 500 800 400 1,300 700 Indirect manufacturing costs: Variable: Process (A) Process (B) Process (C) Fixed: (allocated to processes) Process (A) Process (B) Process (C) 600 500 400 100,000 cakes were made during January Prepare the accounts for Processes A, B and C. (20 marks)