a) If beginning work in process is 2,000 units, ending work in process is 1,000 units, and the units accounted for equals 5,000 units, what are the units started into production? [5 Marks] b) The following production information available for May: Total materials costs R 80,000 Equivalent units of materials 10,000 Total conversion costs R120,000 Equivalent units of conversion costs 20,000 What is the total manufacturing cost per unit? [ 5 Marks] Laika Manufacturing Company has the following information for January 2023. For January, Determine a) The Cost of goods manufactured [16 Marks] b) The cost of Goods sold [10 Marks] Transaction Concluded in respect to a product is made in three batches during the vear, starting with Model 1, then 2 and lastly 3. Apply FIFO to balance the account. [14 Marks]