The following information was taken from the books of Haniqa Manufacturing Company for the month of January 2016. They started Manufacturing and do not have Beginning Inventory Cost of Raw Material used 90,000 Direct Labour cost incurred 67,500 Factory Overhead Cost incurred 50,625 The data extracted from the production report relating to above process are as follows: No Unit at Start Units placed in production during January 15,000 units Units in process at end of January 31 [40% complete as to material and 25% as to conversion cost] 5,000 units. Required: Equivalent Production Unit (Material & Conversion Cost) Unit Cost (Material, Conversion Cost, Total) Cost of unit completed and transferred out Cost of Work in process at end.