AB Sdn. Bhd. (ABSB) is a manufacturer of superior basin, uses the First-In First-Out (EIFO) method in its process costing system. ABSB has produced the basin that passes through two processing departments: Moulding Department and Packaging 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: REQUIRED: (a) Prepare the following for the Moulding Department by using FIFO method: f(i) Physical units from units to account for, units accounted for and equivalent units. -(ii) Cost to account for until cost per equivalent unit. (6 Marks) (iii) Cost accounted for. (6 Marks)