$3\mathrm{.}2$ SAFAA Manufacturers uses process costing for their packaging department. The following information is known for the month of January $2024$:

a$.$ In the beginning of the month, there are $20000$ units in work in progress which consists of R$30000$ direct material and R$40000$ conversion costs.

b$.$ During the month, $60000$ units are transferred to the department. R$60000$ is direct material cost and R$95000$ is conversion cost.

c$.$ In the same month, $70000$ units are completed and transferred out $($including $20000$ units in beginning WIP$)$ from the packaging department to the finished goods warehouse. $100\%$ complete for direct material and conversion cost.

$[$TURN OVER$]$

$-5-$

INC$2601$

d$.$ At the end of the period, $40000$ units are still in process, of which $90\%$ are complete in regard to direct material cost and $70\%$ are complete in regard to conversion cost.

$3\mathrm{.}2\mathrm{.}1$ Use the weighted average method to assign costs to $(1)$ completed units transferred out and $(2)$ units in ending WIP inventory. Present your answer in a table and show full calculations.

$(9)$

$[14]$