Alpha Corporation manufactures a product that passes through two production processes. The company uses the weighted average method. Data for the month of December 2020 for the first production process is given below: Percent Complete Units Materials Conversion Work in process inventory, Dec. 1. ... 60,000 75% 40% Work in process inventory, Dec. 31. ..... 40,000 50% 25% Materials cost in work in process inventory, Dec. 1 Conversion cost in work in process inventory, Dec. 1 Units started into production.. Units transferred to the next production department. AED 56,600 AED 14,900 280,000 300,000 Materials cost added during December .. Conversion cost added during December. AED 385,000 AED 214,500 Required: 1. Determine the equivalent units for December for the first process. [10 marks] 2. Compute the costs per equivalent unit for December for the first process [8 marks] 3. Determine the total cost of ending work in process inventory [8 marks] 4. Determine the total cost of units transferred to the next process [8 marks]