Note the data below: Opening WIP 2,000,000 units Closing WIP 1,650,000 units Units started during the period 10,000,000 units Amounts in Rupees Opening WIP Units Started Material Rs 7,000,000 Rs 36,500,000 Direct Labour Rs 2,000,000 Rs 5,000,000 Manufacturing Overheads Rs 1,000,000 Rs 2,250,000 Closing WIP is at the 50% completion point All material is input at the start Labour is incurred evenly incurred during the production process Manufacturing OH are evenly incurred during the production process Using the concept of equivalent units, calculate the value of cost of goods transferred and closing stock.