need help in preparing process 1 and 2 accounts

One of the products manufactured by the company passes through two separate processes. In
each process losses, arising from rejected material, occur. In Process 1, normal losses are 20 per
cent of input. In Process 2, normal losses are 10 per cent of input. The losses arise at the end of
each of the processes. Reject material can be sold. Process 1 reject material can be sold for $1.20
per kilo and Process 2 reject material for $1.42 per kilo.
Information for a period is as follows:
Process 1:
Material input 9000 kilos, cost $14 964
Direct labour
$12 250
Production overhead $2 450
Material output 7300 kilos
Process 2:
Material input 7300 kilos
Direct labour
$5000
Production overhead $1300
Material output 4700 kilos
$ 2 450
At the end of the period 2000 kilos of material were incomplete in Process 2. These were 50 per
cent complete as regards direct labour and production overhead. There was no opening work in
progress in either process, and no closing work in progress in Process 1.
Required:
Prepare the relevant cost accounts for the period.