Adrani Food Sdu Bhd (AFSB) produces peanut butter jelly jam. It estimated normal production units per month is around 15,000 bottles. At the beginning of January 2022, work in process is 50% completed for direct materials and 90% completed for conversion. At the end of the month, work in process is 90% completed for direct materials and 20% completed for conversion. Other unit and costs information for + the month includes the following data: Items Units Beginning work-in-process inventory 4,000 units Units started into production during January 1 10,000 units Units completed and transferred out 106,000 units Ending work-in-process inventory 8,000 units Cost Information RM Cost added during January Direct Materials RM70,056 Conversion RM279,760 Beginning work-in-process costs: Direct Materials RM1,300 Conversion RM9.576 REQUIRED: (a) Compute the equivalent units of production using Weighted-Average method for AFSB. Show all calculations. (b) Calculate the cost per equivalent units using Weighted-Average method for AFSB. Show all calculations