A product passes through three processes before its completion. The output of each process is charged to the next process at a price calculated to give a profit of 20% on transfer price. The output of Process III is transferred to finished stock account on a similar basis. There was no work-in-progress at the beginning of the years. Stock in each process has been valued at prime cost of the process. The following data is available at the end of 31st March, 2014

Particulars Rs	Process A	Process B	Process C
Direct Material	20,000	30,000	10,000
Direct Wages	30,000	20,000	40,000
Stock as on 31st March, 2014	10000	20000	30000

Sales during the year 1,80,000. From the above information prepare: Process Cost Account showing the profit at each stage.