In a given period the production data and costs for a process were:

Production: 2100 units fully complete.

700 units partly complete.

The degree of completion of the partly complete units was:

Material 80% complete

Labour 60% complete

Overheads 50% complete

The costs for the period were:

Material P24 800

Labour P16 750

Overheads P36 200

Required:

(a) Calculate the total equivalent production units (9 marks)

(b) Calculate the cost per complete unit (6 marks)

(c) Determine the value of W-I-P (5 marks)