Q1. A manufacturing company produces units which go through one process. 2000 units are added at the start of the process and 2000 units of finished goods are produced. Materials costing Shs 4000, labour costing Shs 2000 and overheads costing Shs. 1000 are added into the process. You are required to calculate the average cost per unit and the value of finished goods for the month of June and prepare the Process Account.