A product passes through two processes A and B. Output of process A is passed to process B at cost plus 25% profit and finished output is similarly transferred to finished stock account at cost plus 25% profit. There was no partly finished work in either process on 31 March, 2016 on which date the following further information was available :

Process A Process B

Material 6,000 18,000

Labour 9,000 12,000

Closing stock (at prime cost) 3,000 9,000

Out of the output of finished stock, a portion remained at hand valued at Rs. 13,500 and the balance was sold for 43,500. Prepare the necessary accounts and calculate the unrealised profit including in closing stock and actual profit made.