Q4: ABC Machine Co. has assembly main production center and infirmary service center. Each machine parts assembled in main production center and the output of this process is final product. On March 1, 2020, there was 50 units of work-in progress in the assembly department and 150 units started to assemble in March. During March 160 units of machine components assembled and finished. There was 40 units of semi-finished goods at the end of current month. The occurred costs are listed below. Company uses weighted average valuation method in ascertaining cost of inventory. TL 550 Costs Cost of Beginning Inventory Direct Material Direct Labor Factory Overheads Cost of Current Period Direct Material Direct Labor Factory Overheads 400 50 100 2.340 1.500 280 560 Quantity Beginning Work-in Progress Ending Work-in Progress** Current Period's Pro. Finished Goods Degree of completion of ending work in process For Material 100%, For conversation costs 80% ** For Material 100%, For conversation costs 50% 50 units 40 units 150 units 160 units * Required: Calculate the total and unit cost of finished and semi-finished goods of March