5. Sharjah International Chemicals Limited is a chemical manufacturing company which is operating around United Arab Emirates. The company uses the weighted average cost method in its process costing system. The company has provided below production and cost data for the month of December for Paints Department: Beginning work-in-process inventory (December 1) (100% complete as to material, 30% complete as to conversion costs) 6,000 units Units started in December 16,000 units Ending work-in-process inventory (December 31) (100% complete as to material, 25% complete as to conversion) 8,000 units Units completed in December 14,000 units Costs Data for December AED Beginning work-in-process inventory - Direct material costs 12,000 Beginning work-in-process inventory - Conversion costs 2,000 Current period costs - Direct material costs 54,000 Current period costs - Conversion cost 30,000 Required (Round to two decimal points, if needed): A. Calculate the equivalent units for December for Paints Department. B. Calculate the costs per equivalent unit for December for Paints Department. C. Determine the total cost of ending work-in-process inventory. D. Determine the total cost of units transferred out