SIMPLE PROCESS COSTING AND INCOMPLETE UNIT (CLOSING) Ultimate Sdn Bhd manufactures organic fertiliser by means of two successive processes, Process A and Process B. Below is the costs involved for September 2021: Incomplete units at the beginning of process (OWIP) Materials Direct Wages Overhead absorbed Machine hours Normal loss Output Incomplete units at the end of process (CWIP) Process A 16,000kg @ RM0.60 per kg 300 hours @ RM2 per hour RM11 per machine hour 550 machine hours 5% of input 15,000kg Process B - 15,500kg @ RM0.50 per kg 425 hours @ RM2 per hour RM10 per machine hour 520 machine hours 5% of production 29,000kg 500kg 100% complete previous process for 75% complete for materials 50% complete for direct wages and absorbed. overhead Additional information: 1. The scraps from Process A and B can be sold at RM0.15/kg and RM0.10/kg respectively. 2. The overhead is to be absorbed based on the machine hours. Required: a. Prepare Process A account. b. C. Prepare Process B account and support your calculation with relevant statements. Prepare normal loss account, abnormal loss account and abnormal gain account (if any).