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.