A Company manufactures a product in a single process. The Closing stock of work in process was 10,000 units (65% complete) and the value of closing stock of work in process was OMR 19,500.

1-. The number of equivalent units of closing work in process is:

a-6500 Units

b-3500 Units

c-2500 Units

d-4500 Units

2-

The rate per equivalent unit of closing work in process will be:

a-OMR 1.95

b-OMR 5.6

c-OMR 3

d-OMR 2