AB Sdn. Bhd. (ABSB) is a manufacturer of superior basin, uses the First-In First-Out (FIFO) method in its process costing system. ABSB has produced the basin that passes through two sequential processing departments: Initial Department and Moulding Department. In the Moulding Department, all materials were added at the beginning of the process. Direct labor and manufacturing overhead were added uniformly. Percentage of completion in the Moulding Department for conversion costs is 40 percent for beginning work in process and 70 percent for ending work in process. Units and costs information related to the Moulding Department during October 2016 was summarized as follows: Costs Beginning work in process Units started into production Units started and completed Units completed and transferred Ending work in process Units 1,800 48,750 45,900 ? ? Beginning work in process: Transferred-in (RM) Direct materials costs (RM) Conversion costs (RM) Total costs of beginning work in process (RM) 88,100 74,400 62,500 225,000 Current period costs: Transferred-in (RM) Direct materials costs (RM) Conversion costs (RM) Total current period costs (RM) 238,875 136,500 127,335 502,710 Assume the following scenario where all materials are fully added when percentage of completion for conversion cost reaches 50%. Calculate the following for the Moulding Department by using FIFO method: Equivalent units. (ii) Cost per equivalent unit