I. Prepare Process Accounts for all three departments.

Here's a detailed solution for the process costing problem:

i. Prepare Process Accounts for all three departments.
ii. Calculate normal and abnormal losses.
iii. Calculate equivalent units.
iv. Prepare Finished Goods value.

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1. Blending Process Account

a) Units Reconciliation:

• Raw materials introduced: 50,000 units
• Normal loss: $10\%$ of input $= 50,000 \times 10\% = 5,000$ units
• Expected output: $50,000 - 5,000 = 45,000$ units
• Actual output (transferred to Pasteurising):