1 ranschem chemical processor uses two processes, mixng and distillation. The following details...

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Accounting

1 ranschem chemical processor uses two processes, mixng and distillation. The following details relate to the distillation process for a period:
No opening work in progress (WIP)
Input from mixing: 36,000kg at a cost of Shs.166,000
Labour for period
Shs.43,800
Overheads for period
Shs.29,200
Closing WIP of 8000 kg , which was 100 per cent complete for materials and 50 per cent complete for labour and overheads. The normal loss in distillation is 10 per cent of fully complete production. Actual loss in the period was 3600 kg , fully complete, which were scrapped.
Required:
a) Calculate whether there was a normal or abnormal loss or abnormal gain for the period
b) Prepare the distillation process account for the period
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