5. The Special Moments produces a special type of body lotion that is widely used by paediatricians to soothe and care for infants, children, and adolescents in the hospital ward. The body lotion passes through three processes: Refining, Blending and Mixing. Raw oil materials are introduced at the beginning of the refining process. A soothing-scent essential oil is added in the blending process when processing is 50% completed. The following WorkinProcess account for the Blending Department is available for the month of Februa 2019: Blending Department Opening Work-in-Process 8,000 gallons 30% complete, RM22,850.00, which contains RM5,920.00 direct material costs and RM1.56 per unit in transferred-in cost. Transferred in cost from Refining 29,000 gallons @ RM48,200.00 Costs added during the period: Materials Direct labour RM20.810.00 RM5,748.00 RM11,600.00 4,000 gallons, 40% complete Closing work in process Required: Assume that Special Moments operates a weighted average stock management system, prepare: a. the relevant statement for the blending process. [1 7 marks] b. the Blending Process account for the month of February 2019. [3 marks]