Answer:
Explanation:
Opening units  16900  
Started              	109000  
                              	125900  
Transffered            	101000  
Closing                        	24900  
    
     Production and cost table using Weighted average method
Cost    Opening   current    Total    Complete     WIP       Equivalen     Cost
Head    Cost          Cost        Cost       Units         Units        Units      PerUnit    
 Mat.   55,460     477,000    532,460   70,000   22,410   92,410   5.76  
 Lab.   21,220      191,880     213,100     70,000   7,470   77,470   2.75  
 MOH  16,140      400,160    416,300   70,000   7,470   77,470   5.37  
  Complete  70,000   8.51   595,887  
    
Closing Wip    
    
Material  22,410   5.76   129,125  
Labour  7,470   2.75   20,548  
MOH  7,470   5.3737   40,141  
                             189,814