ABC manufactures and sells metal shelving. It began operations on Jan 01. Costs incurred for the current year are as follows:

DMRs 1.4 lacsV

DLRs0.3 lacsV

PLANT ENERGY COSTSRs0.05 lacsV

IND LRs 0.1 lacsVRs 0.16 lacsF

IND other Rs 0.08 lacsVRs 0.24 lacsF

MKT. DIST and Cust OHRs 1.2285 lacsVRs0.4 lacs F

Admn OHRs 0.5 lacs F

Variable manufacturing costs are with respect to units produced; variables MDC are wrt to units sold

Inventory data:begin Jan 01 and ending Dec 31

DM0 kg2000 kg

WIP0 units0 units

FG0 units? units

Production in the current year was 1 lac units; 2 kg of DM is used to make 1 unit of FG. Revenue were Rs 436800. The FG inventory ending is at average unit manufacturing cost for the current year and was Rs 20970. Calculate period ending DM inventory cost; period ending FG inventory in units; SP per unit; operating income

If in the above problem, Indirect other manufacturing costs are not inventoriable cost and there are 9000 units of FG inventory on Dec 31. Then, calculate FG inventory ending total cost, and operating income of the year