Roy & Johnson (P) Ltd gives the following particulars relating to Process A in its plant for the month of December 2009:

WIP (opening balance) on 1 December 2009 – 500 units

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Cost Rs. Material 4,800 Labour 3,200 Overheads 6,400 14,400 Units introduced during the month - 19,500 units Processing costs incurred during the month: Rs. Materials 1,86,200 Labour 72,000 Overheads 1,06,400 3,64,600 Output: Units transferred to Process B: 18,200 units Units scrapped (completely processed): 1,400 units WIP (closing balance) = 400 units Degree of completion: Materials 100%; Labour and overhead 50% Normal loss in processing is 5% of the total input and the normal scrapped units fetch Re 1 each. Prepare the following statements for Process A for December 2009 (a) Statement of equivalent production (b) Statement of cost (c) Statement of evaluation and (d) Process "A" account.