b$.$ Q Ltd$.$ produces a product involving $2$ distinct processes of manufacture. The identical units are introduced in process $P1$ and the entire output is transferred to process P$2.$

From the following particulars prepare the relevant process accounts.

$\backslash$table$[[\backslash$table$[[$Particulars$],[]]],[$Materials$,],[\backslash$table$[[$Process P$1(5280$ units$],[$introduced$)]],131975],[$Process P$2,27805],[$Direct Labour,$],[$Process P$1,31500],[$Process P$2,66000]]$

There was no opening or closing stock in process P$1$and process P$2.$ Works overheads are absorbed @ $40\%$ of Direct labour in all processes. There were no spoiled units in any process.