Process costing – LOSSES MADE PART WAY THROUGH PRODUCTION

Hi sir, hope you are well.
My question is –
Blt manufactures chemicals and has the normal loss of 15% of material input information for February is as follow:
Material infut 200 kg costing $4.93 per kg
Labour and overhead $4,100
Transfers to finished goods 160kg
Losses are identified when process is 40% complete

There is no opening and closing wip.

Requires – Prepare the process account for february.

First thing i want to ask, This is a kaplan illustrtration is this kind of questiom comes in exam. if yes it it a two mark question. Is it possible that all owip, cwip, abnormal loss/gain question come as a single question. That would be lenthy.

Now, .my doubt with tge question was with tge rocess account normal loss allocation. In illustration solution the process account is like this.
PROCESS A/C
Particulars. Kg. $ particulars. Kg. $
Conversion(must be material) 200. 986 normal loss. 30. –
Labour and overheads. 4100. Finished goods 160. 4928
Abnormal loss. 10. 158

In all early questions normal loss value was always there in credit side but in this question the normal loss units are resent but the value of normal loss is vanished.