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During April, 30,000 units were transferred in from Department A at a cost of Rs. 69,000. Materials cost of Rs. 15,000 and conversion cost of

During April, 30,000 units were transferred in from Department A at a cost of Rs. 69,000. Materials cost of Rs. 15,000 and conversion cost of Rs. 12,780 were added in Department B. on April 30, Department B had 8,000 units of work in process 80% complete as to conversion cost. Materials are added in the beginning of process in Department B.

The cost of work in process at April 30, would be:

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