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 Process P Process 0 Materials (Rs) 2,000 2,000 Labour (Rs) 4,500 8,000 Exenses Rs 1,500 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 0 at Re. 0.50 per unit. Overhead charges were 160% of direct labour. Prepare Process Nc 'P' and Process No