The following figures relate to process 1 for the month of October:

Units Material Labour Overhead

WIP331,4851,7823,564

1/10/2020

Stage of Completion 100%6%6%

Units entering process1948

Costs for the month40,908132,464 264,928

WIP 31/10/2020204

Stage of completion100%83%83%

Complete the process costing worksheet and state the value of WIP as at 31^st October, 2020 using the W.A. method and answer the following questions:

a) what is the value of completed units this month?

b) what is the value of closing WIP inventory?

c) what are the unit costs of direct material, direct labour and manufacturing overhead?