Meow Cat Food Ltd$\text{'}$s division A produces canned cat food in standard sizes. Set out below is information for the month of January:

$\backslash$table$[[$Work$-$in$-$process inventory, $1$ January,$8,000$ units$],[,$ Direct materials: $100\%$ complete,$$12,000$

Part B needs a solution please $-$ see attached below.