The Cost Centre has provided you with the following budgeted information in relation to production of this product: Direct Materials Direct labour Machining department (per 100 units) at Ksh5 per hour Finishing department (per 20 units) a) Ksh6 per hour Dispatch department labour (per 20 units packed) at Kah5 per hour Packing boxes Fixed Overheads: Machining department (The manufacture of a batch of 100 units takes 5 machine hours) Ksh50 per unit i. ii. 4 hours 3 hours Absorption costing Marginal costing Reconcile the two (I & II) accounting methods. 1 hour Absorbed at a rate of Ksh per machine hour Kshl each Finishing department Dispatch department The selling price is 200 per unit. Planned production and sales for the next period are as follows: Production 3,000 units Sales 2,500 units There is no stock of packed or unpacked products, direct material or packing boxes at the beginning of the period. At the end of the period, it is expected to have no stock of packing boxes, and 400 units unpacked in the dispatch department. All other production in the period will be packed. In your cost statement Absorbed at a rate of Ksh4 per direct labour hour Absorbed at a rate of Kshl per unit packed a. Calculate the number of units completed and packed in the period. b. Produce a budgeted Manufacturing and Trading account for the period using: