In a Manufacturing Companys product passes through two processes, A and B, and then to the finished stock. Usually, 10% of the units entering Process A and 10 % of the units entering process B are wasted. The scrap value of the wastage in process A is Rs.6 per 100 units and in process B is Rs.12 per 100 units. The costs corresponding to materials, labor and other expenses are Rs. 6000/-, 2000/-, 1000/- and 5000/-, 3000/-, 1500/- respectively in process A and Process B. Process A receives 10,000 units with Rs. 1/- per unit. The outputs of Processes A and B are 9000 and 8000 respectively. Prepare the process cost account for this.