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] Question 2 Laika Manufacturing Company has the following information for January 2023. Cost of Direct Material Used in Production R25000 Direct Labor 35000 Factory Overhead 20000 WIP , Jan 1 30000 WIP, Jan 31 25000 Finished Goods inventory, Jan 1 15000 Finished Goods inventory, Jan 31 12000 For January, Determine a)