Pi Corp. presents the following cost details for its two processes for April:

Description	Phase A (₹)	Phase B (₹)
Materials	125,000	--
Labour	115,000	180,000
Overheads	120,000	165,000

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 ₹20,00,000.

Requirements:

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