$4\mathrm{.}1$ A toothpaste manufacturer uses process costing technique for the packaging department. The following information is known for October $2023$:

a$.$ Beginning work in process inventory of $10000$ units are transferred out at the end of the period. The direct material cost is R$50000$ and the conversion cost is $R80000.$

b$.$ During the month, $40000$ units are transferred to the department. R$40000$ is direct material cost and R$30000$ is conversion cost.

c$.$ In the same month, $30000$ units are completed and transferred out from the packaging department to the next department $(100\%$ complete for direct material and conversion cost$).$

d$.$ At the end of the period, $10000$ units are still in process, of which $100\%$ are complete in regard to direct material and $50\%$ are complete in regard to conversion cost.

$9$

INC$2601/103/0/2024$

$4\mathrm{.}1\mathrm{.}1$ Use the weighted average method to assign costs to $(1)$ completed units transferred out and $(2)$ units in ending WIP inventory. Show full calculations.

$[10]$

TOTAL MARKS $=76$