The accountant of a chemical company provides you the following data: Units S 2,000 Work-in-process beginning of period 4,200 Direct materials 1,950 Direct labour and manufacturing overheads 4,000 Addition to work-in-process in April 9,000 Direct materials 7,500 Direct labour and manufacturing overheads Total 22,650 Work-in-process, end of period 1,500. Further, work in process at the beginning of the period is completed to the extent: materials 100% and labour and manufacturing overheads 75%. Work in process at end of the period is completed to the extent: materials 100% and direct labour and manufacturing overheads only 50%. You are required to: (i). Calculate the number of units of product transferred to finished goods stock during the period. Assume no units are lost in process. (ii) Calculate the number of equivalent whole units of work completed during the period. (iii) Calculate the unit cost for materials during the month of April using a first-in, first- out method of inventory issue