The following information was taken from the books of Memon Manufacturing Company for the month of January 2021 Cost of Units in process at beginning: January 1, 2021 Rs. 80,000 Cost of Raw Material used Direct Labour cost incurred Factory Overhead Cost incurred 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) Units placed in production during January Units in process at end of January 31 (60% complete as to material and 80% as to conversion cost) REQUIRED: b. C d. a. Number of Units completed and Transfered out Equivalent Production Unit as per Material I Equivalent Production Unit as per Conversion Cost Total Unit Cost The Total cost of Unit completed and transfered out The Cost of Work in process at end. While reconciliation Total of either Debit or Credit Work in Process Account e. f. 133,200 115,200 86.400 & 2,500 units 6,500 units 1,500 units.