3. (a) In a factory a Product passes through two Processes A and B. A loss of 5% allowed in Process A and 2% in Process B. 14 During April, 2010, 10,000 units of material costing Rs. 6 per unit were introduced in Process A. The other costs are : The output was 9,300 units from Process A, 9,200 units from Process B. 8,000 units of the finished Product was sold (a) Rs. 15 per unit. The selling and distribution expenses were Rs. 2 per unit. Prepare Process Accounts and a Statement of P/L of the firm for April, 2010