Epsilon Ltd. reports the following for its two production processes for February:

Particulars	Process X (₹)	Process Y (₹)
Materials	55,000	--
Labour	50,000	85,000
Overheads	40,000	75,000

The transfer from Process X to Process Y includes a 15% profit. The output from Process Y is transferred to the finished goods with a 30% profit. The finished goods are sold for ₹10,00,000.

Requirements:

1. Prepare accounts for Process X and Process Y.
2. Determine the total profit.
3. Assume no opening or closing work-in-progress.