Majan Corporation uses FIFO method in its process costing. The business reported the following data in respect to Processing Department for the month of July. The business at the beginning of the month, started to work on 5,000 works in process units with a cost of 2,000 OMR, 30% completed in respect to materials, 100% in respect to labor, and 45% in respect to overhead. During the month Majan corporation completed and transferred out 4,500 units. The cost incurred during the process 10,000 OMR in respect to material, 8,500 OMR in respect to labor and 4,000 OMR in respect to overhead. At the end of the month, the work-in-progress inventory was 3,000 units, 35% completed in respect to materials and 40% completed in respect to labor, and 60% in respect to overhead. Required: 1. Calculate number of units come into production during the process. [1 mark] 2. Prepare Process Account for the month of July showing all the required calculation (steps). [7 marks]