A product passes through two distinct process A and B and then to finished stock. The normal wastage of each process is as follows : Process A - 3% Process B - 5% 14 3087/MA7/PCOM07 Wastage of process A was sold at Re. 0.50 per unit and that of process B at Re. 1 per unit. 10,000 units were introduced into process A at a cost of Re. 2 per unit. The other expenses were as follows : Process A Process B Rs. Rs. Sundry materials 2,000 3,000 Wages 10,000 16,000 Overhead expenses 2,100 2,375 Actual output 9,500 units 9,100 units Prepare process accounts.