ABC manufactures and sells metal shelving. It began operations on Jan $1$ incurred for the current year are as follows:

DM

Rs $1\mathrm{.}4$ lacs $V$

$DL$

Rs $0\mathrm{.}3$ lacs $V$

PLANT ENERGY COSTS Rs $0\mathrm{.}05$ lacs V

IND L Rs $0\mathrm{.}1$ lacs V

IND other

Rs $0\mathrm{.}08$ lacs $V$

MKT$.$ DIST and Cust OH

Rs $1\mathrm{.}2285$ lacs

Admn $OH$

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

are wrt to units sold

Inventory data: begin Jan $01$ and ending Dec $31$

DM $,0kg,2000kg$

WIP $0$ units $0$ units

FG $0$ units $?$ units

Production in the current year was $1$ lac units; $2kg$ 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