2 The ledger of Al Saffwa Company has the following work in process account. WIP Painting Date Particular Amount Date Particular Amount 2/9 Balance 35900 30/9 Transferred out ? 30/9 Material 51600 30/9 Labor 27400 30/9 Overhead 16500 30/9 Balance ? Production records show that there were 2000 units in the beginning inventory, 40% complete, 13000 units started, and 14000 units transferred out. The beginning work in process had materials cost of $20400 and conversion costs of $15500. The units in ending inventory were 45% complete. Materials are entered at the beginning of the painting process. Instructions: (5.5 Marks) (a) How many units are in process at September 30? 1Mark (b) What is the unit materials cost for September? 1.5Mark (c) What is the unit conversion cost for September? 1Mark (d) What is the total cost of units transferred out in September? 1Mark (e) What is the cost of the September 30 inventory? 1Mark