The quantity specified on a production order was 2,000 units of an article in the manufacture of which four operations were involved. The piece-rates for these four operations were in sequence. 20,25,20 and 30 per unit. The company recovered factory overhead expenses on the basis of direct labour cost and the current overhead rate is 80%. The entire quantity of material authorised for the order, viz. 1,000 kgs. @ 200 per kg. was issued to the shop. Of this 50kgs. were returned as scrap arising in course of manufacture, valued at 800 . At the year end, the order was incomplete; only 200 units were fully completed and transferred to finished stock. Stock-taking of the work-in-progress revealed the following position: Materials in process 650kgs. Material in hand, in shop (unprocessed) 200kgs. Production in partly completed stage 1,300 units Extent of work performed: Upto the first operation Upto the second operation stage Upto the third operation stage Upto the fourth operation stage Calculate the cost of the work-in-progress at the year end