Process Costing Work In Progress with Process loss

An organization undergoes two processes in the production department. In the month of October there was an opening stock of 1,500 units which were 75% complete and valued at ksh 150,000. During the month 12,000 units were acquired for processing at ksh 25 per unit. In the month the following costs were incurred:
Cost Element

Raw materials
Process 1 45,600
Process 2 33,420

Labor
Process 1 17,600
Process 2 19,650

Overheads
Process 1 12,980
Process 2 11,220

At the end of process 1 13,300 units were transferred to Process 2. While 10,300 units were completed from process 2. The 3,000 units had the following degrees of completion
Cost element
Percentage of completion

Raw material
85%

Labor
60%

Overheads
75%

The company expects a loss of 2% at process 1 and no losses for process 2.
Required: Determine the cost per unit and value of the WIP as at the end of process 2.