Delta Industries gives the following data for its two production stages for July:

Item	Stage A (₹)	Stage B (₹)
Materials	45,000	--
Labour	60,000	75,000
Overheads	35,000	65,000

Stage A’s output is transferred to Stage B with a 30% profit on the transfer price. Stage B’s output is transferred to finished goods with a 25% profit on the transfer price. The finished goods are sold for ₹9,00,000.

Requirements:

1. Prepare the accounts for Stage A and Stage B.
2. Calculate the overall profit.
3. Assume no opening or closing stock.