C Ltd manufactures a range of products and the data below refer to one product which goes through one process only. The company operates a 13 four-weekly reporting system for process and products costs and the data given below relate to Period 10. There was no opening WIP stock. 5,000 units of materials input at GH¢ 2.94 per unit entered the process. GH¢ Further direct materials added 13,830 Direct wages incurred 6,555 Production overhead 7,470 Normal loss is 3% of input. Closing WIP was 800 units but these were incomplete, having reached the following percentages of completion for each of the elements of cost listed: % Direct materials added 75 Direct wages 50 Production overhead 25 270 units were scrapped after a quality control check when the units were at the following degrees of completion. % Direct materials added 662⁄3 Direct wages 331⁄3 Production overhead 162⁄3 Units scrapped, regardless of the degree of completion, are sold for GH¢ 1 each and it is company policy to credit the process account with the scrap value of normal loss units. Prepare the Period 10 process account. Calculate the abnormal gain or loss account. Scrap a/c