A product of Private Ltd. Co. passes over two processes P and Q 10,000 units at a cost of Rs. 1.10 were issued to process P. Other direct expenses were as follows: Particulars: Direct Materials (Rs) Labour (Rs) Expenses (Rs) Process P 2,000 4,500 1,500 Process Q 2,000 8,000 1,500 Wastage of process P was 5% and in process Q 4%. Wastage of process P was sold at Re. 0.25 per unit and that of process Q at Re. 0.50 per unit. Overhead charges were 160% of direct labour. Prepare Process A/c 'P' and Process A/C 'Q'.