In a factory, where process cost accounts are in use, output during a certain period the production was 1,000 units. The product passes through three processes, viz., A, B, C and the raw materials were added in all the processes. The cost incurred were as follows:

	Process A	Process B	Process C
Material Labour Manufacturing expenses	3,000 1,500 1,500	1,500 3,000 4,500	1,500 5,250 5,250

Assuming that there was no work-in-process either at the beginning or at the end. Show the process costs for each process and the total cost of the finished product. The production was 1,000 units in each process.