Murray Limited produces two products: JM1 and AM1. To produce each product, inputs are passed through a series of sequential processes; JM1 and AM1 are each subject to a different sequence of processes. In respect of JM1, the normal loss for Process 1 is 8% of input. Losses can be sold as scrap for 1.20 per kilogram and it may be assumed that all available waste matter is sold at the price indicated. The total input for Process 1 in April was 2,000 kilograms. The input costs comprised materials of 12,579.00 and labour of 7,485.00. The completed production for Process 1 was 1,730 kilograms. There was no stock or work-in-progress at either the beginning or the end of the period. In respect of AM1, the following information is available for processes A and B for April: Materials are added halfway through Process A and at the end of Process B. Conversion costs are incurred uniformly throughout both processes. d) For AM1 for April use the weighted average method to calculate the unit cost, the value of work in progress and the value of completed units for Process A and Process B