(0) Opening Work-in-Progress 8,000 units at 75,000 Degree of Completion: Material 100% Labour and Overhead 60% (ii) Input 1,82,000 units at *7,37,500 (iii) Wages paid 3,40,600 (iv) Overheads paid 1,70,300 (v) Units scrapped 14,000 Degree of Completion: Material 100 % Wages and Overheads 80% (vi) Closing Work - in- Progress 18,000 units Degree of Completion: Material 100% Wages and Overheads 70% (vii) Units completed and 1,58,000 to next process (viii) Normal loss 5% of total input including opening WIP (ix) Scrap value is 5 per unit to be adjusted out of direct material cost You are required to compute on the basis of FIFO (a) Equivalent Production (c) Value of Units transferred to next process. (b) Cost Per Unit