The following information was taken from the books of Hunza Manufacturing Company for the month of January 2016

Cost of Units in process at beginning: January 1, 2016 Rs. 50,000

Cost of Raw Material used 148,000

Direct Labour cost incurred 115,200

Factory Overhead Cost incurred 86,400

The data extracted from the production report relating to above process are as follows:

Units in process at beginning of January

[40% complete as to material and 60% complete as to conversion cost] 5,000 units

Units placed in production during January 13,000 units

Units in process at end of January 31

[60% complete as to material and 80% as to conversion cost] 3,000 units.

Required:

Calculate Equivalent Production Unit for Material (FIFO Method)

only one specific answer is required