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ABC manufacturing adopts process costing system. The following is an extract of the production data for the month of January 2020. Material cost - OMR

ABC manufacturing adopts process costing system. The following is an extract of the production data for the month of January 2020.

Material cost - OMR 68,520

Labour -OMR 32,000

Overheads - OMR 18,000

Closing work in progress - 2,000 Units( Material 100%and labour and overheads 50% complete)

Output - 8,000 Units

Identify total equivalent units of labour b. 10,000 unitsc. 12,000 unitsa. 9,000 unitsd. 8,000 units

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