Process 1.An article has to undergo three different processes before it becomes ready for sale. From the following information find out cost of production per unit of that article, if 200 units of article were manufactured upto 31stDecember, 2014. ManufacturingProcessRefining ProcessFinishing Process Rs.Rs.Rs. Material20001000700 Labour150025001000 Direct Expenses400200300 The indirect expenses for the period amount to Rs. 6,000 in the factory out of which Rs. 2000 is attributable to this product. There was no stock at the end in any process. The indirect expenses should be allocated to each process on the basis of labour.