1. In process A on 1st march, there was no work-in-progress. During the month of march, 2000 units of material were issued at a cost of Rs. 18,000. Labour and overheads totalled Rs. 9,000 and Rs. 6,600 respectively. On 31st march, 1,500 units were completed and transferred to the next process. On the remaining 500 units, which are incomplete, degree of completion was as follows: Material Labour Overhead 100% 60% 30% Prepare (a) Statement of equivalent production (b) Statement of cost (c) Statement of evaluation (d) Process account. (13 Marks)