The following data are available performing to a product after passing through two processes A and B.

Output transferred to Process C from B–9,120 units for Rs. 49,263.

Expenses incurred in Process C:

Sundry materials

1,480

Direct labour

6,500

Direct expenses

1,605

The wastage of Process C is sold at Re 1 per unit. The overhead charges were 168% of direct labour. The finial product was sold at Rs. 10 per unit fetching a profit of 20% on sales.

Find the percentage of wastage in Process C and prepare Process C account