In $1/2015,$ the cost is as follows:

Materials cost: $1,600,000$

Labor cost: $400,000$ VN$$

Overhead cost: $200,000$ VN$$

At the end of period, the total output $1,200$ items and $400$ WIP with percentage of completion is $50\%.$

In $2/2015,$ this factory has the actual operational cost of $11,245,000$ VN$,$ includes:

Materials cost: $7,000,000$

Labor cost: $2,915,000$ VN$$

Overhead cost: $1,330,000$ VN$$

At the end of $2/2015$ the output report includes $1,500$ items and $500$ WIP with completion rate $40\%.$

$1.$ Computing the value of WIP and selling price for $2/2015.$

$2.$ Comparing the selling price between $1$ and $2/2015.$