B 7.000 machine hours. used Calculate the overhead applied to Job A1 (10 marks) 12. Kadikoy Plc. manufactures products that is used extensively in the furniture industry. Cost accounting department uses process costing method. The following data have been given for the month of December 2022 Work in process, December 1 Completed during December transferred out 50.000 Units 30.000 units Direct material: 100% completed, cost Conversion: 40% complete, cost of TRY 50 000 Work in process, December 31: TRY 10 000 Units started during December 40,000 Units Direct material: 100% completed Conversion: Costs incurred in December: Direct material Conversion costs: 20.000 Units 50% completed TRY 90 000 TRY 50 000 TRY 140 000 Total cost incurred during December a) Calculate Physical flow of units.(5 marks) b) Calculate equivalent units of production (10 marks) c) Calculate the unit cost using weighted-average method (10 marks)