The following figures relate to a single industrial process:

Quantity of work-in-progress at commencement: 8,000 units. Cost of work-in-progress:

Material OMR 29,600

Wages OMR 6,600

Overhead OMR 5,800

During the period under review, a further 32,000 units were introduced and the additional costs were:

Material OMR 112,400

Wages OMR 33,400

Overhead OMR 30,200

At the end of the period, 28,000 units were fully processed and 12,000 units remained in the process. The closing stock was complete as regards material cost, and one-third complete as regards wages and overhead. Using the average method of valuation, tabulate these production and cost figures to give quantity, unit values and total values for the completed output, and for each of three elements comprising the closing work-in-progress.