3 [Soalan 3] Indah Lipdrink Sdn. Bhd. produces Coffee Latte and applies process costing to their product cost calculation. Following details show the product information of the company for the month of March 2018. [Indah Lipdrink Sdn. Bhd. mengeluarkan Coffee Latte dan menggunakan kaedah kos proses sebagai cara bagi pengiraan kos produk. Berikut merupakan maklumat produk syarikat bagi bulan Mac 2018.] Table 2: Product Information [Jadual 2: Maklumat Produk] Items Work In Process (WIP) beginning Units started WIP ending (40% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added Total 14,000 units 136,800 units 34,200 units RM24,400 RM24,888 RM201,800 RM79,336 Required: [Dikehendaki:] (a) (b) (c) (d) Determine the total equivalent units for direct materials available for production at the Indah Lipdrink Sdn. Bhd. [Tentukan jumlah unit kesamaan bagi kos bahan mentah yang tersedia untuk pengeluaran bagi Indah Lipdrink Sdn. Bhd.] Calculate the total equivalent units for conversion costs. [Hitung jumlah unit kesamaan bagi kos pertukaran.] Compute the cost per equivalent unit for direct materials. [Hitung kos per unit bagi unit kesamaan bahan mentah.] Calculate the cost per equivalent unit for conversion cost. [Hitung kos per unit bagi unit kesamaan kos pertukaran.] (2 Marks/ Markah) (3 Marks/ Markah) (4 Marks/ Markah) (4 Marks/ Markah) (e) (f) Using the weighted average method, determine the total cost of units completed and transferred out. [Dengan menggunakan kaedah purata pemberat, tentukan jumlah kos bagi unit siap dan telah dipindah keluar.] (4 Marks/ Markah) Calculate the total cost of units remaining in ending Work in Process (WIP). [Hitung jumlah kos bagi baki unit yang masih dalam baki akhir Kerja Dalam Proses (WIP).] (4 Marks/ Markah) Explain the differences between the terms 'units completed and transferred out' with the terms 'unit started and completed'. [Terangkan perbezaan antara terma unit siap dan dipindah keluar' dengan terma unit bermula dan siap.] (4 Marks/ Markah)