QUESTION 2 (30 marks) (36 minutes) This question consists of two separate parts, both of which must be answered. PART 2.1 (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 2020: Sales units... 4 000 units Finished goods: Balance as at 01 April 2020... 1 000 units Balance as at 30 April 2020.. 2 000 units Raw material: Balance as at 01 April 2020. 500 kg @ R46,50 per kg Bought during the month... 1 500 kg @ R47,00 per kg Balance as at 30 April 2020.. 300 kg @? per kg Work-in-process: Balance as at 01 April 2020.. Balance as at 30 April 2020... Conversion costs: Direct labour costs... Manufacturing overhead incurred.. R 4 800 2750 R 84 000 59 300 Additional information: The finished 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 2020: 2.1.1 Number of units produced 2.1.2 Cost of raw materials transferred to production 2.1.3 Cost of goods manufactured 2.1.4 Cost of each completed unit 2.1.5 Cost of goods sold. (3) (4) (3) (24) (27)