A company operates a process costing system using the first in, first out (FIFO) method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly throughout the process.The following data relate to last period:

(a) What was the total number of units input during last period?(A) ?12,000(B) ?13,000(C) ?15,000(D) ?17,000(b) What was the value of the closing work in progress for last period?(A) ??21,330(B) ??21,690(C) ??22,530(D) ??22,890

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Degree of completion Units Opening work in progress 60% 2000 Total number of units completed 14000 Closing work in progress Costs arising: 3000 30% Materials 51000 Conversion 193170