Kappa Corp. presents the following cost details for its two processes for October:

Description	Phase A (₹)	Phase B (₹)
Materials	85,000	--
Labour	55,000	120,000
Overheads	60,000	105,000

The transfer from Phase A to Phase B includes a 25% profit. The output of Phase B is transferred to finished goods with a 30% profit. The finished goods are sold for ₹14,00,000.

Requirements:

1. Create the accounts for Phase A and Phase B.
2. Compute the total profit.
3. Assume there is no work-in-progress.