The following information was taken from the books and records of the Ali manufacturing corporation for the year ended 31 December 2009. t Rs. Sales during the year... Units Cos 8000 Opening Inventories Work in process... Finished goods.. 1800 14,580 Inventories as on December 31, 2009 W.I.P.. Finished goods.. 2000 ? Manufacturing Cost: Direct Material Cost.... 00 Direct Labour cost... 00 Factory overhead cost... 100 30,0 20,0 16,000 The Foreman has submitted the following cost estimates for the closing work-in-process inventory. Material cost Direct Labour cost Rs.2700 Rs.1000 The Company's pas experience showed that factory overhead cost tends to fluctuate closely in proportion to Direct labor cost. Required: a. Determine the number of units that were manufactured during the year b. Complete the foreman's estimate of the cost of work-in- process c. Determine the cost of each unit manufactured during the year. d. Assuming that the first cost recorded in the finished goods account are the first costs to be credited to the account. Determine the ending inventory of finished goods and the cost of sales. e. Find the GP if the sale price per unit is Rs.15 and GP per unit.