ZICON Ltd. produces Product x through three processes P1, P2 and P3. On Jan 1, Raw materials 1000 units were introduced in Process – P1 at Rs. 50 per unit. The details of expenses incurred on three processes were as under: P1 P2 P3 Sundry other Material Cost Rs.1600 3315 3320 Labour Cost Rs. 2600 8000 6392 Normal Loss (% of input) 5% 10% 5% Scrap Value per unit Rs.1 Rs. 3 Rs. 6 Actual Output (units) 940 846 410 you are requested to prepare processes account and show proper working