ABC production facility manufactures a single product and moves this production to a single space. Information about maintenance operations in July is as follows:

	Production place
Production Started Units	30.000 units
Inherited Units	-
Completed and Transferred Units	26.000 units
End of Period Semi-Finished Stock	4.000 units

	Completion Degrees of Semi-Finished Products at the End of the Period
Direct Raw Material and Material Cost	%100
Direct Labor Cost	%30
Overall Production Cost	%30

	Costs of the Term (July)
Direct Raw Material and Material Cost	800.000.000 TL
Direct Labor Cost	400.000.000 TL
General Production Costs	250.000.000 TL

with process costing

1)

Calculate the equivalent units of production.

2)

Calculate the equivalent production costs

3)

Calculate the cost of finished products and semi-finished products.

4)

Account for the transactions made according to the 7/A option