Ayataka Berhad manufactures drawing tablets. It goes through a series of processes from shaping, assembly, painting, packing and finished goods. In the assembly department, conversion costs is added evenly throughout the process, and direct materials are added at the end of the process. Spoiled units are detected at the end of its production process before completed work is transferred to the next department. All spoiled units are disposed at zero net disposal value. Summary data for June 2022 are as follows: Physical Transferred- Units In Cost Direct Materials Conversion Work-in-process, 01 June 15,000 RM40,000 RM0 Cost RM25,000 Degree of completion at 01 June 100% 0% 60% Started into production 20,000 Completed and transferred out 22,500 Work-in-process, 30 June 10,000 Degree of completion at 30 June 100% 0% 50% Total costs added during June RM10,000 RM24,500 Transferred-in costs from Shaping RM120,000 Normal spoilage as a percentage of good units 2% Degree of completion of normal spoilage 100% 100% Degree of completion of abnormal spoilage 100% 100% The company uses a weighted-average method to allocate its costs. Required: (a) Calculate the equivalent units of: (i) transferred-in costs (ii) direct materials (iii) conversion costs I (2 marks) (4 marks) (4 marks) (b) Summarise the total costs to account for, and calculate the total cost per equivalent units for transferred-in costs, direct materials and conversion costs. (4 marks) (c) Assign costs to units completed and transferred out (including normal spoilage, to abnormal spoilage and to units in ending work-in process. (13 marks)