QUESTION 1 (25 marks) This question consists of two separate parts, both of which must be answered. PART 1.1 {15} Maphitha Limited produces a single type of a product. The company uses an actual costing system. The following information has been taken from the company's production and sales records for the month of April 2021: Sales units ........................................................................................................................... 4 000 units Finished goods: Balance as at 01 April 2021 ................................................................................................. 1 000 units Balance as at 30 April 2021 ................................................................................................. 2 000 units Raw material: Balance as at 01 April 2021 ......................................................................... 500 kg @ R46,50 per kg Bought during the month .............................................................................. 1 500 kg @ R47,00 per kg Balance as at 30 April 2021 ......................................................................... 300 kg @? per kg Work-in-p rocess : R Balance as at 01 April 2021 ...................................................................................................... 4 800 Balance as at 30 April 2021 ...................................................................................................... 2 750 Conversion costs: R Direct labour costs ..................................................................................................................... 84 000 Manufacturing overhead incurred .............................................................................................. 59 300 Additional information: o The nished goods are carried at the average unit production cost for the month. . Raw material is valued according to the FIFO method of inventory valuation. REQUIRED: Calculate the following for April 2021: 1.1.4 Cost of each completed unit (21/2)