1. A Co. has X main production center, Y and Z service centers. The output of main production center (X Center) is the final product. On December 1, 2020, the company has2.800 units of semi-finished goods. Additionally, 13.500units started to produce in December 2020. At the end ofDecember 14.800 units finished. The occurred costs are listed below. Company uses Weighted Average valuation method in ascertaining cost of inventory.

	TL	TOTAL (TL)
Cost of Beginning Work-in-Progress		7.875
Direct Material	2.375
Direct Labor	3.200
Factory Overhead	2.300
Cost of Current Periods Production		108.000
Direct Material	34.300
Direct Labor	40.800
Factory Overhead	32.900

REQUIRED: According to degree of completion of ending work in process for material 100%, for conversation costs 80%, ascertain the unit and total cost of Finished Goods and Work-in-Progress.