5-10. Three Work in Process Accounts, Calculation of Unit Cost. During the month of June Nimra Industries Limited put into process Rs.112,500 of raw materials. The Mixing Department used 6,000 labour hours at a cost of Rs.75,000 and Finishing Department used 4,000 labour hours at a cost of Rs.15.00 per hour. Factory overhead is applied at a rate of R.7.50 per labour hour in the Mixing Department and Rs.9.00 per labor hour in the Finishing Department. Inventories: July 31 July 1 Materials Rs. 40,500 Rs. 36,000 Materials in process Rs. 15,000 Rs. 13,500 Rs. 12,000 Rs. 18,000 Factory overhead in process Rs. 9,000 Rs. 12,000 Finished goods Rs. 30,000 Rs. 24,000 Nimra Industries Limited produced 50,000 units of product during the month. Labour in process