2 Assume the following Information for August 2023 Material is added at the beginning of Process 2 when the input is received from process 1 . Conversion costs are incurred continuously and evenly in the process. Units: Opening Inventory of incomplete units Units received from process 1 Units Completed Closing inventory of incomplete units 100% complete in materials, 60% complete in conversion costs Costs Transferred from process 1 Direct Materials Direct Labour Overheads applied ( 50% of direct labour) Units 0 30000 25000 5000 R 60000 30000 14000 7000 a) Calculate the equivalent units of process 2 (4 Marks) b) Calculate the cost per unit for the cost groups (6 Marks)