please show the equivalent units working.

(Total 20 Marks) PART C Answer Three (03) Questions only Question No. 03 A. Define "process costing" and provide an example from the real scenario (05 Marks) B. Following information relates to Process 2 of Beer Lid for period I. Opening work in progress is 400 units. Following percentages of material, labour and overhead were completed during the previous period, Material (valued at Rs. 12,000) - 100% Labour (valued at Rs. 8,000) SOS Overhead cost (valued at Rs. 6,000) 40% Material adkled during the period amounts to 9000 units and following costs were incurred during the period Material Rs. 100.800 - Labour Rs. 83,500 - Overhead cost Rs. 94,100 Closing working Progress is 500 units Material 100% Complete Labour 50% Complete - Overhead 40% Complete Required: i. Assuming the company uses the weighted average method for valuing work in progress, calculate the total cost of the finished goods for the period 1. (10 Marks) ii. Prepare Process 2 account for the Beer Ltd. (OS Marks) (Total 20 Marks)