Kindly provide the answer and formula, working is not required but would be welcome.

a)

AS Corporation uses the weighted-average method in its process costing system. The company adds materials at the beginning of the process in Department A. Conversion costs were 75% complete with respect to the 4,000 units in work in process at 1^st March and 50% complete with respect to the 6,000 units in work in process at 31^st March. During March, 12,000 units were completed and transferred to the Department B. An analysis of the costs relating to work in process at 1^st March and to production activity for March follows:

		Materials	Conversion
	Work in process March 1	Rs. 13,800	Rs. 3,740
	Costs added during March...........................	Rs. 42,000	Rs. 26,260

The total cost per equivalent unit for March was:

b)

Irfan Inc, instituted a new process in October, during which it started 10,000 units in Department H. Out of 10,000 units, 1,000 units, a normal number, were lost during the process: 7,000 were transferred to Department B: and 2,000 remained in work in process inventory at the end of the month, 100% complete as to materials and 50% complete as to conversion cost. Materials and conversion cost of Rs. 27,000 and Rs. 40,000, respectively, were charged to the department in October.

The cost of work in process inventory at the end of the month is: