A manufacturing company produces a product in three departments. On March 1, 2018 Department A, B and C had 5000 units (80% completed as to material and 60% as to conversion), 7000 units (90% completed as to material and 80% as to conversion) and 3000 units (60% completed as to material and 50% as to conversion) in process respectively. During the month Department A put into process 15,000 units and there were 3,000 units in process (80% completed as to material and 90% as to conversion) as at March 31, 2018 and the completed units were transferred to Department B. The Department B completed units and transferred to Department C and there were only 4,000 units in process in Department B (60% completed as to material and 80% as to conversion.) as at March 31, 2018. The Department C completed units and transferred to finished goods inventory except 5000 units which were in process (80% completed as to material and conversion) as at March 31, 2018. Required: a. Calculate equivalent production units of the three departments. (09) b. Suppose that per unit cost of direct material, direct labour and factory overhead was Rs. 2, Rs. 3 and Rs. 4 respectively in Department A. Calculate cost of work in process inventory as at March 31, 2018 in Department A.