Techlogic Bhd had been in business operation for five years. One of the product manufactures by the business is printing machine. The business kept a close record on its production activity. The following information was extracted from the two processes that the printing machine undergoes at the factory. Additional information: (i) Total production overhead cost for the period is RM25,000 and is to be absorbed into each process based on direct labour hours. (ii) All losses in Process 1 and 2 can be sold at RM2.50 and RM2.00 per unit respectively. Required to prepare: (a) Process 1 account (10 marks) (b) Process 2 account (10 marks)