A manufacturing company makes a product using two processes. For the month of June, the information recorded for the second process is: A work-in-progress balance of 400 units brought forward from May was valued at ₹5,760. During June, 17,040 units were transferred from the first to the second process at a cost of ₹1,32,320. Costs incurred by the second process were:

The transfer of finished goods to the stock was 15,120 units. Number of units scrapped during the period was 880; 1,440 units were in work-in-progress at the end of the month.
There was a normal loss of 5 per cent of production. Units scrapped were sold at ₹3 each. The particulars relating to degree of completion are as follows:

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Direct material issued Direct wages Overheads *64,288 31,696 15,848