AB Sdn. Bhd. (ABSB) produces cheese cakes using a process-costing system (FIFO method) involving TWO (2) departments: Baking and Finishing. The ingredients of the cheese cake are added and mixed at the beginning of the process in the Baking Department. Data for the month of September 2016 for Baking Department are as follows: Physical Units: Beginning work in process inventory Units started Units to account for 40 (80% complete for conversion) 560 600 Beginning work in process inventory Started and completed Ending work in process inventory Units accounted for 40 530 30 (60% complete for conversion) 600 Costs: Beginning work in process inventory: Materials Conversion RM 651 405 Costs added: Materials Conversion Total costs to account for 6,720 10,008 17,784 After they were baked, the cakes are then transferred to the Finishing Department, where they are filled with fruits and jam toppings. The toppings are added at the beginning of the process in the Finishing Department. Finally, they are placed on a hard paper plate and ready to be put on the shelves for sale. Beginning work in process inventory and the current information is listed below: Beginning work in process inventory: 30 units, 70% complete for conversion Transferred-in Materials Conversion RMO RM90 RM98 Current costs added: Materials Conversion RM1,710 RM2,775 Ending work in process inventory 40 units, 40% complete for conversion For the Finishing Department, calculate the followings: (i) Equivalent units for the following categories: transferred-in, materials and conversion. Cost per equivalent unit for following categories: transferred-in, materials and conversion. Cost of finished cakes at the end of the month. (iv) Cost of ending work in process inventory