In a given period production and cost data were as follows:  
  Total Costs   Materials   Rs. 5,115
                     Labour          3,952
                    Overheads        3,000
                                    Rs. 12,067

Production was 1400 fully done units and 200 partly done. The degree of completion of the 200 units W-I-P was as follows
   
    Material     75% done
    Labour      60% done
    Overheads     50% done

Requirement:  Measure the total equivalent production, the cost per complete unit and the value of the W-I-P.