Rototo company manufactures a single product that is processed sequentially in three departments,1,2,3. The following information is obtained in respect of process in departments 2 for the month of November 2019.

Opending work -in -progress was 2600 units valued at Sh. 6500.

Degree of completion:

Materials 60%

Labour 50%

Overheads 40%

The transfer department 1 during the month was 13000 units valued at sh. 19500

Units transferred to department 3 were 10600

Direct material added in department 2 amounted to sh 15900

Direct Labour amounted to sh. 13100

Overhead amounted to sh. 17500

Work in progress at 30 November 2019was 1500 units which had the following degree of completion.

Material 70%

Labour 40%

Overheads 40%

During the month, 900 units were scrapped. Normal loss was 10%of production and units scrapped realised sh. 2 per unit.

Renquired

A statement of production, cost and equivalent units showing

(a) equivalent units of pronunciation by clement of cost

(b) valuation of finished goods

(C) valuation of closing work in progress

(D) abnormal gain/loss in units