The beginning inventories for March 2020 are as follows:

Inventories	Quantity	Unit Cost	Total Cost
Raw Material and Other Supplies			19.200
Raw Material	8.000 kg	1,8 TL/kg	14.400
Auxiliary Equipment	100 boxes	48 TL/box	4.800
Work-in Process	160 unit	100 TL	16.000
Finished Goods	100 unit	108	10.800

The economic events occurred in March are stated below:

Company purchased 12.500 kg of raw material at a 2,0 TL unit price. Company paid 2.500 TL transportation and insurance cost.

500 kg of raw material was returned due to not being in requested quality.

14.000 kg of raw material was issued to production cost center.

50 boxes of auxiliary equipment were used for machines.

31.440 TL normal wages and 5.600 TL social benefits was paid.

Other factory overheads including utility, depreciation and factory building rent was 12.000 TL.

In March, Company has manufactured 640 units of product and finished 500 units in current period.

Half of finished goods were sold with 50% profit margin.

REQUIRED:

a- Compute the total and average unit cost of raw material and ascertain the direct material cost.

b- 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.

d- Computed the Cost of Goods Sold and profit.