Задача... моля помогнете

A company produces animal feed products in a 3-stage process. The following information relates to process 3 for the month of January 2013:-

Opening Inventory
300 units complete as to:            %      £
Materials from Process 2            100      4,400
Additional Materials               90      1,150
Direct Labour                  80      540
Production Overhead               80      810

A further 1,800 units were transferred from Process 2 at a value of £27,000. Additional Materials amounted to £6,600 and direct labour on the units was valued at £3,270.

Production overhead is absorbed at the rate of 150% of direct labour cost.

Closing inventory as at 31 January 2013 was as follows:-

Closing Inventory
450 units complete as to:            %
Process 2 materials               100
Additional Materials               60%
Labour and Overheads               50%

Required:

(a)   Prepare the process 3 account for the period of January 2013, using thе FIFO method, showing the four stages of calculation clearly and in order            
(b)   How would the methodology differ if the weighted average cost method of inventory valuation was used and when should it be used? (no calculations are necessary)      
(c)   How are costs for losses normally dealt with in process accounting?