Satish & Shamoon Ltd manufactures a single product. The product is processed in three departments.

During February 2021, the costs incurred and units processed in department 2 (Assembling Department) were as follows:

	Units	Rs.
Units received from department 1	55,000	2,057,500
Cost added by department 2
Material		988,000
Direct labor		488,000
Production overheads		244,000
Units transferred to department 3	50,000
Closing work in process	5,000

Details of percentage of completion of closing work in process are material 70%, labor 50% and production overheads 30%.

Required: Prepare process account of department 2 for the month of February 2021 by AVCO method.