WIP&FIFO METHOD

A company operates several production processes involving the mixing of ingredients to produce bulk animal feedstuffs. One such product is mixed in two separate process operations. The information below is of the costs incurred in, and output from, Process 2 during the period just completed. Cost incurred: Transfers from Process 1 187,704 Raw materials costs 47,972 Conversions costs 63,176 Opening work in progress 3,009 Production: Units Opening work in progress (100% complete, apart from Process 2 conversion costs which were 50% complete) 1 ,200 Transfers from Process 1 112,000 Completed output 105,400 Closing work in progress (100% complete, apart from Process 2 conversion costs which were 75% complete) 1,600 Normal wastage of materials (including product transferred from Process 1), which occurs in the early stages of Process 2 (after all materials have been added), is expected to be 5% of input. Process 2 conversion costs are all apportioned to units of good output. Wastage materials have no saleable value. Required: Prepare the Process 2 account for the period, using FIFO principles. Ans is CWIP – 4,259; Finished goods – 296,273; Abnormal loss – 1,329 But i cant get the ans can show me the steps how to do it maybe some step i got wrongly.