Note: Answer the following Questions: Question-1: Aqua (Pvt.) Ltd. is a manufacturing company. During the audit of Financial Year ended at 30-06-2021, accounting record of the company revealed that the company purchased following stocks during the said financial year: Date of Sr. # Units Rate Purchase 1 10-08-2020 1,800 150 2 22-08-2020 1,600 160 3 15-09-2020 1,000 180 4 19-09-2020 2,900 160 5 05-10-2020 1,500 170 6 17-11-2020 800 180 7 28-11-2020 1,000 160 8 15-12-2020 2,700 150 9 05-01-2021 600 170 10 22-01-2021 1,500 190 11 20-02-2021 1,000 200 12 10-03-2021 500 210 13 31-03-2021 1,800 190 14 12-04-2021 2,000 180 15 30-04-2021 700 200 16 20-05-2021 1,200 210 17 01-06-2021 900 200 18 20-06-2021 1,000 210 19 21-06-2021 700 200 20 26-06-2021 800 210 15,000 units were in closing stock at 30-06-2021. The company was using Average Cost Method as a company policy to calculate the cost of stock in trade and according to that, calculated its cost of 15,000 closing units as Rs. 2,829,000 Required: You have to detect and simultaneouly correct the error in above calculation. And find out the exact cost of 15,000 units by using Average Cost Method. (13)