he following figures relate to Process 1 for the month of October:

	Units	Material	Labour	Overhead
WIP 1/10/2020	33	1,485	1,782	3,564
Stage of Completion		100%	6%	6%
Units entering Process	1948
Costs for the month		40,908	132,464	264,928
WIP 31/10/2020	204
Stage of completion		100%	83%	83%

Complete the process costing worksheet and state the value of WIP as at 31^st October, 2020 using the W.A. method and answer the following questions:

(a) What is the value of the completed units for the month?

(b) What is the value of the Closing WIP inventory?

(c) What are the Unit costs of Direct material, direct labour, and manufacturing overhead?

Please note: Show all working out