Q3. Raw materials costing 12,800 were input to a process during a period. Conversion costs totalled 18,430. There was no work-in-progress at the beginning of the period and no process losses during the period. 3,600 units of the product were completed in the period with 400 units remaining in the process at the end of the period, complete for materials and with 70% of the conversion costs applied.

Prepare process account.