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Question 1 On May 1st, Double Diamond Ltd. has 200 units of work-in-process, which are 50% complete with respect to materials (valued at 3000), but have only reached 30% completion in terms of the actual processing (valued at 1000). During May, a further 5,000 units were started, and 4,800 units were completed and transferred out to Finished Goods stock. Total costs incurred in May were 74,000 for materials and 70,000 for labour and overheads. At the end of May, there were 400 units left unfinished 40% complete in terms of materials and 25% complete in terms of conversion costs. Required: Using the Weighted Average method, calculate the value of: a) the goods transferred out to finished goods inventory b) the closing stock of WIP