Question 1 (Process Costing) (05 Marks; 20 Minutes) The following information was taken from the books of Hunza Manufacturing Company for the month of January 2016 Cost of Units in process at beginning: January 1, 2016 Rs. 50,000 Cost of Raw Material used 148,000 Direct Labour cost incurred 115,200 Factory Overhead Cost incurred 86,400 The data extracted from the production report relating to above process are as follows: Units in process at beginning of January [40% complete as to material and 60% complete as to conversion cost] 5,000 units Units placed in production during January 13,000 units Units in process at end of January 31 [60% complete as to material and 80% as to conversion cost] 3,000 units. Required: a. Equivalent Production Unit, (1 Marks) b. Unit Cost, (1 Mark) c. The total cost of unit completed and (2 Marks) d. Work in process at end. (1 Marks)

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