AXL Ltd operates a process costing system. Details of Process 1 are as follows. All materials used are added at the beginning of the process. Labour costs and production overhead costs are incurred evenly as the product goes through the process. Production overheads are absorbed at a rate of 100% of labour costs. The following details are relevant to production in the period: Opening inventory 200 Closing inventory 100 100% complete 100% complete Units Materials Labour and production overheads 75% complete 50% complete Opening inventory Costs associated with these opening units are GHS1,800 for materials. In addition GHS4,000 had been accumulated for labour and overhead costs. Period costs Costs incurred during the period were: Materials GHS19,000 Labour costs GHS19,000 During the period, 2,000 units were passed to Process 2. There were no losses. The company uses a FIFO method for valuing process costs. Required: Calculate the following: (i) The total value of units transferred to Process 2. (ii) The value of the closing WIP