Unicom Limited manufactures a single product Magic Pod The following information relating to 'Magic Pod for the month of March: Units Raw materials 100,000 (5) 100,000 14,000 Labour Overheads 40,000 Output completed in the month 60,000 There was 10 beginning or ending work in process in March. A normal loss of 20% is anticipated and all the losses can be sold at a scrap value of $0.2 per unit. Required: (a) Calculate the cost per expected unit of output of Magic Pod. (6) Prepare the process account for the month of March