(b) REACON LTD is engaged in process Engineering Industry. During a month 4000 units of input were introduced in Process B at a cost of Rs. 20,000. The normal loss was estimated at 10% of input. The process costs were direct materials Rs. 10,425, direct wages Rs. 20,400 and factory overhead 50% of direct wages. At the end of the month 3200 units were produced and transferred to Process C, 500 units were scrapped and realised @ Rs. 5 per unit. Scrapped units were 50% processed. 300 units wereincomplete and the stage of completion was material 75%, wages and overhead 50%. Required: (i) Find out equivalent production, cost per completed unit, value of work- in-progress and (ii) Prepare Process B account. 8