Enterprise X is a two-stage enterprise, Direct First Substance and Material Expense are put in both the first and second stages. Transferred from the first phase to the second phase units are worth 1,300 units and 84,500 TL. The units started and completed in the second phase are 1,000 units, and half products are 200 per semester. The data of the business in the second phase of a period are as follows.

Semester Final Completion Degrees

Direct First Material and Material Expense Expense 60%

Period Labor Cost 70%

General production expenses 80%

Semester Completion Degrees

Direct First Material and Material Expense 30%

Period Labor Cost 40%

General production expenses 50%

Semifinished Costs per semester

Previous Stage Cost 10,000 TL

Direct First Material and Material Expense 795 TL

Period Labor Cost 1.440 TL

General production expense 980 TL

13.215 TL

Period Costs

Direct First Material and Material Expense 14.040 TL

Period Labor Cost 17.700 TL

General production cost 27.370 TL

a) Using the data, edit the physical flows chart of the enterprise.

b) Using the Average Cost Method, calculate the cost of the finished products and the end-of-period semifinished products.

c) Calculate the semifinished product cost of the products completed and transferred to stock using the FIFO Method

d) In the second stage, assuming that there are no semifinities at the beginning of the semester and accepting the semifinished amount of the semester at the end of the semester, recalculate the cost of the units.