4. During August, Department Z started and completed 90,000 units and also finished 18,000 units that were 75% completed on July 31. On August 31, Department Z's ending inventory consisted of 26,000 units that were 45% completed. All manufacturing costs are incurred at a uniform rate throughout Department Z's production process. The number of equivalent full units of production for Department Z during August is: Show all your workings (4 p) 5. (8p) Identifying value-added activities Pomme Farms operates an apple cider press. The production of cider involves the following activities: (1.) Inspect incoming shipments of apples. (2.) Store apples in adjacent barn until needed. (3.) Transport apples from storage barn to the press building. (4.) Load apples onto the conveyor leading to the press. (5.) Run press. (6.) Fill bottles with completed cider. (7.) Dispose of waste from press. (8.) Store filled bottles until sale. Requirements: (a.) Identify Pomme's value-added activities. (b.) Identify any non-value added activities performed by Pomme.