During the month of April, 4,000 units were introduced into process A. The cost of 4,000 units was Rs. 23,200. At the end of the month 3,000 units had been produced and transferred to process B, 720 units were still in process and 280 units were scrapped. A normal wastage of 5% on input is allowed. It was estimated that incomplete units has reached a stage in production as follows: Material Labour 75% complete 50% complete Production overhead 50% complete The costs incurred in addition to 4,000 units were: Direct materials Rs 6,154 Direct wages Rs 13,760 Rs 6,880 Production overheads Units scrapped realised Rs 2 each and were 100% complete as regards material, labour and overheads. Prepare the process account and abnormal wastage account.