2. MacCheese Ltd produces cheese topping for the fast pizza industry. At the beginning of October 50,000 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 200,000 kilograms of cheese topping in production. At the end of the month, 30,000 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 MacCheese Ltd for the beginning work in process and the production performance for October: $ 50,000 18,000 Beginning inventory: Raw materials costs Conversion costs October production costs: Raw materials costs Conversion costs 200,000 190,800 Required: a)Prepare a schedule analysing the physical flow of units and calculating the equivalent units of both direct material and conversion for October. 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 October. What is the balance of the ending work in process inventory