Product B is obtained after it passes through three district processes. The following information is obtained from the accounts for the ending on 31 December 2009:

1,000 units at Rs. 3 each were introduced to Process I.
There was no stock of materials or work-in-process at the beginning or at the end of each process. The output of each process passes to the next process and fi nally to the fi nished stores. Production overheads recovered on 100% of direct wages. The following additional data are obtained:

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Total Process I Process II Process III Items Rs. Rs. Rs. Rs. Direct materials 7,542 2,600 1,980 2,962 Direct wages 9,000 2,000 3,000 4,000 Production 9,000 - Overheads