ABC Co. has manufactured 10.000 kg of flour and 8.500 kg finished in December. Company has sold 9.500 kg of finished goods with 9 TL unit selling price.

Q1: Calculate total and unit cost of raw material purchases and material cost (direct material and indirect).

Q2: Ascertain the total and unit production cost, cost ending work-in progress and finished goods for Decemberby using the information stated above.

ABC Co. ascertains the cost of product monthly Company has "Gristmill Department" which is main production cost center, "Maintenance and Repair" and "Cafeteria Department which are production service cost center and "Store" service cost center. The Company's inventory accounting system is FIFO. The November's ending balance of inventory and the transactions occurred in December are as follows: Quantity Unit Cost Total Cont Inventories Raw Material and Other Supplica 48.000 Raw Material 102.00 - Autary Fiquipment throw) 500 00 1000 unit - Auxiliary Equipment wing Material Work in Pre Finished Goods 2.000 12.000 22 December: Company purchased 1.600 kg of raw materials priced at 12 TL and paid the transportation cost and insurance 1.600 TL in cash. Company purchased 1000 boxes of lubricant with 2 TL unit cost in cash. - 3 December: 400 kg of raw material purchased on 2 December was returned due to not being in requested quality - 5 December: The occurred purchase discount amount is 880 TL - 10 December: 3.300 kg of raw material was issued Gristmill Department cost center. - 12 December: 400 boxes of lubricant consumed in Maintenance and Repair department and 600 unit packing material issued to store - 15 December. According to the December's payroll register, direct labor cost is 22.400 TL, indirect labor cost is 6.000 TL. The accrued gross wage of Store personnel is 1.580 TL - 25 December. Accrued rent cost of store is 1.370 TL - 31 December: The depreciation cost of factory building is 2.000 TL, for machines is 1.800 TL - 31" December: The estimated electricity consumption related with Gristmill Department is 960TL, Cafeteria is 400 TL. and Store 1.230 TL - 31" December: 1415 TL of distribution cost of finished goods was paid in cash ABC Co. has manufactured 10.000 kg of flour and 8.500 kg finished in December. Company has sold 9.500 kg of finished goods with 9 TL unit selling price. QI: Calculate total and unit cost of raw material purchases and material cost direct material and indirect). Q2: Ascertain the total and unit production cost, cost ending work-in progress and finished goods for December by using the information stated above