The beginning inventories for December are as follows:

Inventories	Quantity	Unit Cost	Total Cost
Raw Material and Other Supplies			17,100
Raw Material	900 m3	16.778 TL	15,100
Auxiliary Equipment	250 unit	10 TL	2,500
Work-in Process	75 unit	224.667 TL	16,850
Finished Goods	420 unit	240	100,800

The economic events occurred in December are stated below:

• Company purchased 1.600 m³ of raw material at a 20 TL unit price. Company paid 3,200 TL transportation and insurance cost.
• 150 m³ of raw material was returned due to not being in requested quality.
• 1800 m³ of raw material was issued to production cost center.
• 35,000 TL normal wages and 2,500 TL social benefits was paid.
• Other factory overheads including utility, depreciation and factory building rent was 26,500 TL.
• In December Company has manufactured 400 unit of product and finished 380 unit in current period.

Required:

1. Compute the total and average unit cost of raw material and ascertain the direct material cost.
2. Ascertain total and average unit cost of the current periods production.

c.Compute the total and average unit cost of working in progress and finished goods.