The following information certain to the goods no 3 for the month of November 2002

Goods in process inventory November 10 (50000) units.

100% complete as to material and 55% as to conversion costs Rs 1,387,000

Cost of 120000 units transferred in from process no 2 800000

Maunfacturing costs added in process no 3 in during

November

Direct material 285000

Direct labor 135000

Factory overhead 375000

On November 30 20000 units are still no 3 which are 100% complete as to material and 65% as to conversion cost.

Required :

Determine

1 equivalent units of production

2 cost per unit

3 cost of units transferred to finished goods warehouse.

4 cost units in process on November 30