The following information is given for process I for B Ltd. The average method of pricing work-in-progress is used. Work-in-progress in January:

	Rs
Materials on 500 units	900
Labour on 500 units	1,000
Factory overheads on 500 units	400
Total	2,300

Production costs for January:

	Rs
Materials	7,800
Labour	9,150
Factory overheads	6,125
Cost for January	23,075

Production completed during January:

500 units from 1 January, work-in-progress

2,000 units from products received during January

2,500 total units completed

Work-in-progress on 31 January: 400 units, 25% completed as to material, labour and overhead.

Calculate process I account for January. Pls be fast