Irfan Inc, instituted a new process in October, during which it started 10,000 units in Department F. Out of 10,000 units, 1,000 units, a normal number, were lost during the process: 7,000 were transferred to Department B: and 2,000 remained in work in process inventory at the end of the month, 100% complete as to materials and 50% complete as to conversion cost. Materials and conversion cost of Rs. 27,000 and Rs. 40,000, respectively, were charged to the department in October.

The cost of units transferred out from Department F during the month was: