P Ltd produces a certain food item in a manufacturing process. During Dec 2021, 500 units of material were input to process, with a cost of Kshs 9,000.Direct labour cost for the month was Kshs.3,840.Production overhead is absorbed at rate of 200%of direct labour cost. Closing WIP in the month were 100 units. These were 80% complete. There was no loss during the process.

Required.

(i) Determine the unit cost of an item. (5 marks)

(ii) Determine the full production cost of completed units during the month of Dec.2021 (15marks)

(iii) Determine the value of w-i-p as at 31st December 2021 (5 marks)