A Manufacturing Co has started business on 1st November 2019. During the month, 2,500 unit of tables were started in Cutting Department. Only 1,000 were completed during November and transferred out to Assembling Department. In Cutting Department, all materials had beed added to the ending work in process. The cost information in Cutting Department is as follows: Costs incurred during the month: Direct material Direct labour Manufacturing overhead RM 150,000 RM 60,000 RM 45,000 The ending work in process units were 50% complete as to direct labour and 60% complete as to manufacturing overheads. There is no units of opening work in process. a) Calculate the ending work in process units in Cutting Department. b) Calculate the total equivalent units of production for materials, labour and overhead costs in Cutting Department. c) Calculate the costs per equivalent unit for materials, labour and overhead costs in Cutting Department. d) Calculate the total costs per equivalent unit in Cutting Department. e) Calculate the costs of ending work in process in Cutting Department