2. Cheese Please Ltd produces cheese topping for the fast pizza industry. At the beginning of April 60,000 kilograms of cheese topping was in process, 100% complete as to raw materials and 50% complete as to conversion costs. During the month, the company started 300,000 kilograms of cheese topping in production. At the end of the month, 40,000 kilograms of cheese topping was in work in process inventory, 100% completed as to raw materials and 40% completed in terms of conversion costs. Assume that the following costs were recorded by Cheese Please Ltd for the beginning work in process and the production performance for April: Beginning inventory: Raw materials costs Conversion costs $60,000 36,000 October production costs: Raw materials costs Conversion costs 300,000 284,200 Required: a)Prepare a schedule analysing the physical flow of units and calculating the equivalent units of both direct material and conversion for April. Use weighted average process costing. b)Calculate the unit cost for each kilogram of cheese topping. c) Determine the total costs of the kilogram of cheese topping finished during April. What is the balance of the ending work in process inventory