The data below comes from the books of PT SERI MAS for February 2002

Start processing 5.000 units

Done Done 4.800 units

Still in the process of the end of the month 200 units

(Percentage of material completion 100% 80% conversion)

Cost incurred

Material Rp. 375,000

Workforce 297,000

Factory overhead 396,800

Using this data, calculate :

1. February 2002 equivalent production (materials and conversion)

2. Cost per unit of materials, labor and factory overhead

3. The cost of finished goods and the value of the inventory in the final process