J & G Distilleries makes one of its products by way of three separate stages. Details of production for the month ending 31st January were as follows: Process Fermenting Distilling Bottling Input...

J & G Distilleries makes one of its products by way of three separate stages. Details of
production for the month ending 31st January were as follows:
Process
Fermenting Distilling Bottling
Input material: 65,000 litres $780,000 - -
Material added - $89,000 -
Direct Labour cost $114,600 $153,500 $225,600
Manufacturing Overhead $122,000 $126,000 $193,100
Normal losses 8% 5% 5%
Output 55,000 litres 53,000 litres 48,000 litres
Scrap value of losses - $18.00/litre $30.00/litre
The nature of the process requires equipment to be cleaned at the end of each month; hence
there is no opening or closing stock of product in process.
Required:
i) The process account for each process: and
ii) The abnormal loss/gain account(s) showing J & G’s true loss/gain