$($b$)$ A matcrial used on building is produced in three grades :

$\backslash$table$[[$Particulars$,$Prweess I,Proces II$,$Pmeess III$],[$Raw Matenal used $(1000$ tues$),$Rs$.1,00,000,=,-],[$Wages$,Rs\mathrm{.}87\mathrm{.}500,R39,500,$Ks$.10,710],[$Weshe hos is of enpuit,$58,10\%,306],[$Serap $($Saks prace Rs so per ton$),50$ tons,$30$ tens,$51$ toits$],[$Sale priwe per ton of finuled goods,$R\mathrm{.}350,$Rs$.500,$Rs$.800]]$

Management expenses were Rs$,17,500$ and selling expenses Rs$.10,\frac{000\mathrm{.}2}{3^{nd}}$ of the output of process $1$ and $50\%$ of the output of process $11$ are passed to the next process and the balance is sold. The entire output of process $3$ is sold. Prepare Process Accounts and a$.$ statement of profit.