Materials are introduced into process X at the start of the process, and conversion costs are added uniformly throughout the process. Details of process X for the period are as follows:

The budgeted costs for the period are £3.80 per unit for materials and £4 per unit for conversion costs. You are required to produce a cost control performance report for the period.

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Opening work in progress Units started during the period Closing work in progress Units completed during the period Materials added during the period Conversion costs added during the period 6000 units converted consisting of materials 24 000 and conversion costs 15300. 16000 units 4000 units complete 18000 units 64 000 75000