Sigma Industries presents the following details for its two production processes for February:

Particulars	Process X (₹)	Process Y (₹)
Materials	135,000	--
Labour	135,000	200,000
Overheads	140,000	185,000

The transfer from Process X to Process Y includes a 15% profit. The output from Process Y is transferred to finished goods with a 30% profit. The finished goods are sold for ₹22,00,000.

Requirements:

1. Prepare accounts for Process X and Process Y.
2. Calculate the total profit.
3. Assume no opening or closing stock.