Q. No. 01 Alkram Seasons is a contract manufacturer for Delectable Dressing Company. Alkram Seasons uses a First in First Out method in process costing system to account for its salad dressing production. All ingredients are added at the start of the process. Delectable provides reusable vats to Alkram Seasons for the completed product to be shipped to Delectable for bottling, so Alkram Seasons incurs no packing costs. April 2020 production and cost information for Alkram Seasons is as follows: Gallons of dressing in beginning WIP Inventory 36,000 Gallons completed during April 242,000 Gallons of dressing in ending WIP Inventory 23,500 Costs of beginning WIP Inventory Direct material Rs. 183,510 Direct labor 98,526 Overhead 78,273 Cost incurred in April Direct material Rs.1, 136,025 Direct labor 451,450 Overhead 723,195 April beginning and ending WIP inventories had the following percentages of completion for labor and overhead: April 1 April 30 Direct labor 55% 15% Overhead 70% 10%

Required: a. How many gallons of dressing ingredients were started in April?

b. What is the total cost of the completed beginning inventory?

c. What is the total cost of goods completed during April?

d. What is the average cost per gallon of all goods completed during April?

e. What is the cost of April's ending WIP Inventory?