A product passes through two processes A and B. Output of process A is passed to process B at cost plus 25% profit and finished output is similarly transferred to finished stock account at cost plus 25% profit. There was no partly finished work in either process on 31 March, 2016 on which date the following further information was available : 

                                                                                          Process A              Process B 

Material                                                                           6,000                        18,000 

Labour                                                                             9,000                        12,000 

Closing stock (at prime cost)                                           3,000                         9,000 

Out of the output of finished stock, a portion remained at hand valued at Rs. 13,500 and the balance was sold for 43,500. Prepare the necessary accounts and calculate the unrealized profit including in closing stock and actual profit made.