Cost data of a two-phase enterprise producing Y product by putting all of the first raw materials and materials at the beginning of production is as follows: like this.

Phase I

semi-finished at the beginning of the period ----

started production 6000

Inherited from the Previous Phase ----

(Entering Production Total ) 6,000

Completed and Transfer to Next Phase. 4500

Completed and Taken to Stock ---

Semester end 1,500

Total output from production (6000)

Production Semester Final Completion Degrees

Direct First Substance and Material Expenditure ---

Direct Labor Cost ---

General production cost ---

Semester Completion Degrees

Direct First Material and Material Expense 100%

Direct Labor Cost 40%

Overall production expense 20%

Period Costs

Direct First Substance and Material Expense 240,000

Direct Labor Expenses 153.000

overall production expense 72,000

By arranging the equivalent products unit table,

a) the units that are transferred to the second stage,

b) the remaining semifinished units at the end of the period. Calculate the cost.