A Process has an opening work in process of 1200 units for the month costing RO.3600.

(80% completion on material, 50% on labor and 100% on overheads) 3000 additional units

introduced in the month and direct material, labor and overhead costs are Ro. 6000, Ro

4000 and. Ro. 2000 respectively. At the end of the month, 3600 units were completed an

transferred to next process and balance units are closing work in process. (50% completed

for labor, 60% completed for material 20% completed for overhead.) There is no process

loss in the account. You are required to prepare process account.