B.

Abam Sdn Bhd (ASB) produces Cewee Hand Sanitizer and uses process costing system. Cewee Hand Sanitizer passes through two processing departments: Mixing and Bottling. Liquid materials are blended in the Mixing Department and the resulting product is sent to Bottling Department, where its filled into 100 gram-plastic bottle. ASB uses the FirstIn, First-Out (FIFO) method in its process costing system. The information relates to the Mixing Department for the month of February 2020 is as follows: