Department I of Coromandel Chemicals conducts a process which requires mixing of materials and cooking of the mixture in batches of 1,000 lbs each. Cooking results in 10 per cent loss of weight of the mixture. Also, past experience shows that two batches out of every ten started in the process are spoiled. The production records for May, 2008 show the following:

(i). Production started in the Process: 50 batches of 1,000 lbs each. 

(ii). Production completed and transferred to finished goods: 34,200 lbs. 

(iii). There is no inventory of work-in-process at the beginning or at the end of the month.

Costs recorded during the month totalled Rs. 45,000. Prepare the account of the process conducted by Department I.