M/s. XYZ Co. has a single process.

Work-in-progress (opening) = 8,000 units Rs Cost: Materials 29,600 Wages 6,600 Overheads 5,800 During the period, the input was 32,000 units. Additional cost data is as follows:

Rs Materials 1,12,400 Wages 33,400 Overheads 30,200 At the end of the year, 28,000 units were fully processed and 12,000 units were still in progress. The value of closing stock included the full cost of materials as well as one-third of the cost of wages and overheads. Tabulate the production and cost figures to give quantities, unit values and total values of the completed output and the detailed values of the closing work-in-progress.