Answer:
Explanation:
Opening units  25000
Started              75000
                          	100000
Transffered          70000
Closing                  30000
we will draw the table using the weighted average method through that we will be able to identify equivellent production units and cost per unit with respect to material and conversion cost.
cost         opening      current     Total      complete   Wip   equivalent   Cost  
head                                              cost                                        Units       p.unit
 Material 80,000   190,000    270,000   70,000   30,000  100,000    2.70  
 C.cost   13,000   137,100     150,100   70,000    12,000    82,000      1.83  
                                                                                                                     4.53
Complete  70,000   4.53   317,134  
    
Closing Wip    
    
Material  30,000   2.70   81,000  
Labour  12,000   1.83   21,966  
                            102,966  
    
Total Cost            420,100  
in the table Closing wip units related to Conversion cost represent 40% completion.
opening wip CC units 70% have been completed in the current which are included in complete units i.e  70000 units