4. Process Costing (CI, P2) (Weight 25%) PT Bee Jam is a company that produces fruit jam in jars 150 ml with a variety of special flavors. The jam is processed through two departments namely Mixing and Packing. PT Bee Jam applies the cost of goods calculation based on the process with the FIFO method (FIFO Method). Direct materials added to /(50%) of the production process while conversion costs added evenly during the production process. The following is data regarding units and costs from the Packing Department: 1. Work in process, beginning Units: 1200 units Degree of completion 60% Transferred - in costs amounting to Rp.3,000,000 Direct material costs of Rp. 8,000,000 Conversion costs of IDR 1,500,000 2. Units transferred from the Mixing Department are 2000 units. The finished product and transferred out is 2500 units. 3. Charges added during the period: Transferred - in costs amounting to Rp 5,940,000 Direct materials of Rp. 6,600,000 Conversion costs of IDR 4,170,000 4. Work in process degree of completion by 50% Requested: 1. Using the FIFO method, determine the unit equivalent value for transferred-in, direct material and conversion cost! 2. Determine the total cost value and assignment costs for the completed unit and transferred out, as well as for the ending work in process