5 Process Costing PT Dream Keren Sekali. produces tropical fruit drinks from fresh fruits. Chenle Zhong is in charge of the Blending Department. Direct materials are added at the beginning of the process. Conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by PT Dream Keren Sekali. The information for the Blending Department for September 20X2 are as follows: Work in Process, 1 September 20X2 Physical Unit Direct Materials Conversion Cost 25.000 Rp 64.600.000 Rp 45.550.000 Degree of Completion, 1 100% 65% September 20X2 Started during September 20X2 35.000 Completed during September 45.000 20X2 Work in Process, 30 September ? 20X2 Degree of Completion, 30 September 20X2 Total Costs Added during September 20X2 Required 100% 55% Rp 55.400.000 Rp 39.450.000 1. For each cost category, compute equivalent units in the Blending Department. Show physical units in the first column of your schedule. 2. For each cost category, summarize total Blending Department costs for September 20X2 and calculate the cost per equivalent unit. 3. Assign costs to units completed and and transferred out and to units in ending work in process