During July, the following costs were incurred: Materials (30,000 units) $24,900 Labour and overheads $20,075 At the beginning of July, there were 15,000 units of work in progress valued as follows: Materials (100% complete) $9,000 Labour and overheads (40% complete) $1,250 At the end of July, there were 5,000 units of work-in-progress. They were 100% complete for materials and 50% complete for labour and overheads. Using both FIFO approach and Weighted Average approach: (a) calculate how many units were completed during July (b) calculate the cost per unit (c) value the finished items and the closing work-in-progress (d) prepare a Process Account. (Note: assume no losses)