A manufacturing firm produces a product through two (2) processes, A and B. The following information relates to Process A. Complete units - 32,000 Closing WIP - 8,000 units, 75% complete Materials added in the period - A1384,000 Conversion costs added - N450,000 Material is introduced at the start of each process and conversion costs are applied uniformly throughout both processes. Required: Show the computation for unit cost and the relevant process account for Process A