In a particular month, $1,000$ units were introduced in Process A$.$ The normal loss is

estimated at $5\%$ of input. At the end of the month, $700$ units were produced and transferred

to Process B$,230$ were incomplete units and $70$ units were scrapped at the end of the process. The incomplete units had the following degree of completion: materials $75\%,$

labor $50\%,$ overheads $50\%.$ Additional details of process A are as follows:

Cost of $1000$ units introduced $-$Rs $29000$

Additional materials consumed $-$Rs$7200$

Direct Labour $-$Rs$16700$

Allocated overheads $-$Rs$8350.$The scrapped units were sold at Rs$.10$ per unit.

Compute:

$1.$ Statement of Equivalent Production

$2.$ Statement of Cost

$3.$ Statement of Evaluation

$4.$ Process A account