2. The inventories of an enterprise that makes special production to order as of 1.10 .2021 are as follows. Material stock 850.000 TL Semi- finished product stock 1.175.000TL This stock of semi-finished products consists of the sum of the costs incurred until that date on three working orders that are not yet completed. Order number. 3043 (50 jackets) 540.000 TL Order No. 3047 (100 pieces of skirt) 420.000 TL Order No. 3049 (150 shirts) 215.000TL TOTAL 1.175.000TL October transactions are as follows: 1) 650.000TL of material was purchased. 2) Three new orders were received and production orders were issued for them. Order number. 305030 pieces of jacket Order no. 305180 pieces of trousers Order no. 3052100 vests 3) October fees are 950,000 TL. 204,250 TL, which is the employer's share of the social insurance, is counted as the general manufacturing cost (GUM). 4) The following material has been withdrawn from the warehouse in October: Order No. 132.000 TL for 3043 Order No. Order No. 160,000 for 3049. 200,000 for 3050 Order No. 120,000 Order No. for 3051 . 118.000 for 3052 Total 730.000TL In addition, 55.000TL of interlining, lining, button and operating materials in the form of operation materials were taken from the warehouse. 5) According to the labor costs breakdown, the direct labor costs for the order are as follows: Order No. 50,000 TL for 3043 Order No. Order No. 160,000 for 3047.310,000 for 3049 Order No. Order No. 215,000 for the 3050. Order No. 105,000 for 3051. 40.000 TL for 3052 Total 880.000 TL The remaining 70.000 TL of the accrued labor is indirect labor. 6) General manufacturing costs are charged to production as 50% of the direct labor cost. 7) Other indirect manufacturing costs (depreciation, tax, insurance, etc.) is 130.750TL. 8) The 15.000 TL material taken from the warehouse for the order no. 3050 is returned to the warehouse as it is not used. 9) The following three orders were completed in October and invoiced to the customers at the written prices: Order No. 3043860.000 TL Order. no. 3047995,000 order no. 3050775.000 Total 2.630.000TL Required: 1. Determine the unit and total costs of the completed orders. 2. Find the cost of semi-finished products at the end of the period. 3. Determine the difference between the actual GUM and the loaded GUM