John Seasons is a contract manufacturer for Delectable Dressing Company. John Seasons uses a First in First Out method in process costing system to account for its salad dressing production. All ingredients are added at the start of the process. Delectable provides reusable vats to Alkram Seasons for the completed product to be shipped to Delectable for bottling, so John Seasons incurs no packing costs. April 2020 production and cost information for John Seasons is as follows:

Gallons of dressing in beginning WIP Inventory 36,000

Gallons completed during April 242,000

Gallons of dressing in ending WIP Inventory 23,500

Costs of beginning WIP Inventory

Direct material Rs. 183,510

Direct labor 98,526

Overhead 78,273

Cost incurred in April

Direct material Rs.1, 136,025

Direct labor 451,450

Overhead 723,197

April beginning and ending WIP inventories had the following percentages of completion for labor and overhead:

April 1 April 30

Direct labor 55% 15%

Overhead 70% 10%

Required:

a. How many gallons of dressing ingredients were started in April?

b. What is the total cost of the completed beginning inventory?

c. What is the total cost of goods completed during April?

d. What is the average cost per gallon of all goods completed during April?

e. What is the cost of April's ending WIP Inventory?