Analysis of Cost per Unit as follows Raw material cost is 60% of Selling price, Labour is Rs 2 per unit and Overheads is Rs 4 per Unit Selling Price Rs 20 Production le 30000 Units for year Credit allowed to customers is 3 months, credit allowed by supplier is 4 months, Production process take 1 month, Raw Material remain in stock for 2 months, Finished goods remaining in stock for 3 months From given information calculate Stock value of Finished goods for working capital estimation

On december 31, 2016, the decarreau, andrew, and bui partnership had the following fiscal year-end balance sheet: cash $10,000accounts receivable $20,000inventory $25,000plant assets - net $30,000loan to decarreau $18,000total assets $103,000accounts payable $14,000loan from bui $15,000decarreaua, capital (20%) $32,000andrew, capital (10%) $23,000bui, capital (70%) $19,000total liab./equity $103,000the percentages shown are the residual profit and loss sharing ratios. the partners dissolved the partnership on january 1, 2017, and began the liquidation process. during july the following events occurred: * receivables of $18,000 were collected.* all inventory was sold for $15,000.*all available cash was distributed on january 31, except for$8,000 that was set aside for contingent expenses.the book value of the partnership equity (i.e., total equity of the partners) on december 31, 2016 isa. $58,000b. $71,000c. $66,000d. $81,000