The manufacture of product "Fanta" requires three distinct processes. On completion of the product is passed from Process $3$ to finished stock. During the month of December $1992,$ the following information was obtained:

Elements of Costs Total Rs$.$ Process $1$ Process $2$ Process $3$

Direct materials $26,00015,00011,000-$

Direct labour $26,50012,50060008000$

Direct expenses $8,0003,000-5000$

Production Overhead $79,500$

Production Overhead is absorbed by processes at a percentage of direct wages.

Production during the period was $1,000$ kgs$.$ There was no stock of raw materials or work$-$in$-$progress at the beginning or at the end of the month.