[Information about breakdown by product]

	A product	B product	C product
Equivalence coefficient	1.0	0.6	0.4
Volume completed this month	9,000	5,000	8,000 pieces
Unit cost of finished product	@Circle	@Circle	@Circle
Current month sales volume	9,000	5,200 pieces	7,500 pieces
Actual selling price	@1,800 yen	@1,500 yen	@900 yen

* The processing cost allocation difference of 78,000 yen (debit difference) will be charged to the cost of sales for the current month as a cost difference.

Profit and loss statement
			(Unit: Yen)
Sales
Cost of sales
	January first product inventory	1,700,000
	2 Product manufacturing cost for the month
	total
	Product inventory at the end of March	838,000
	Deduction
	4 Cost difference
Gross profit
Selling and general administrative expenses			10,015,000

AT Works continuously manufactures and sells grade products A, B, and C in the same process. The product cost is calculated by apportioning the total cost of finished products for one month to each grade product by the ratio of the product of the equivalence coefficient determined by the weight of each grade product and the quantity of finished product. It is adopted. Based on the following materials, (1) Calculate the month-end work in process cost and the finished product unit cost of C product, and (2) enter the appropriate amount in the blank space of the income statement on the answer sheet. Note that all materials are added at the starting point of the process. Regarding processing costs, normal allocation is performed using the planned allocation rate. [Production/Sales Results Data]- Work in process at the beginning of the month O pieces End of month work in 2,000 (Processing process progress 0.5) Volume completed this 22,000 month- pieces Current month sales volume: 21,700 pieces + t + [Cost data] Manufacturing cost for the current month:- Material costa 6,000,000 yen- Processing cost: 11,730,000 yen- + Total cost of finished products for the current month = Yen + + end of month work in process cost = Circle