During a month, 2,000 units of raw materials at a cost of Rs 9,500 were issued to process A. At the end of the month 1,500 units had been produced; 300 units were still in process; and 200 units had been scrapped. A normal wastage of 5% is allowed. The work-in-progress is complete:

100% with respect to raw materials 75% with respect to other materials 50% with respect to labour and overheads The total costs incurred were (in addition to raw materials) as follows:

Rs Materials 1,825 Direct wages 3,500 Overheads 2,725 A scrapped unit realizes Re 1.

Prepare the process account.