Cruise Manufacturing Limited (CML) produces a product that passes through two processes. The details of processing during the month of February 2024 are as follows: Process B Process A Cost of material Conversion costs Cost of material Conversion costs Costs of production Opening work in process 16,000 Rs. in '000- 6,000 30,000 10,000 Cost incurred during the month 110,000 40,000 225,000 70,000 Process Process Units Units completion completion Quantitative analysis Opening work in process 8,000 60% 5,000 30% Units started in/transferred from Process A 50,000 45,000 Units rejected on inspection 2,500 3,000 Units transferred to Process B/Warehouse 45,000 40,000 Closing work in process 10,500 80% 7,000 50% Additional information: (i) CML uses weightage average method for inventory valuation. (ii) Material G36 is added at the start of the Process A, and another material, H148, is added at the start of the Process B. (iii) Inspection occurs when Process A is 70% complete and again when Process B is 80% complete. Units rejected in Process A are disposed of at a cost of Rs. 500 per unit whereas, units rejected in Process B can be sold for Rs. 2,000 per unit. 5% of units are normally rejected at each stage of inspection. (iv) Units rejected during Process B were sold during the month but units rejected during Process A were still in the factory at the month's end. Required: (a) Compute equivalent production units. (b) Compute the cost of finished goods produced, closing inventory and abnormal gains/losses, if any.