B) All Shall Pass Ltd produces potable water through two processing departments: Filtration and Bottling. Cost and inventory data for June for the Filtration Department follow.

Work in process, June 1 (materials, 70% completed; conversion, 35% completed) 510,000 litres

Work in process, June 30 (materials, 65% completed; conversion, 30% completed) 100,000 litres

Unfiltered water introduced into production during June: 1,120,000 litres

Cost data relating to water production in April are provided below:

Material cost in work in process inventory, June 1 GHS360,000

Conversion cost in work in process inventory, June 1 GHS120,000

Material cost added during June GHS750,000

Conversion cost added during June GHS420,000

Required:

(a) Assuming the company uses the weighted average method of accounting for units and costs, determine the equivalent units for June for the Filtration Department. [3 marks]

(b) Compute the cost per equivalent unit for June for the Filtration Department. [3 marks]

(c) Determine the total cost of ending work in process inventory and the total cost of units

transferred to the Bottling Department. [3 marks]

(d) Prepare a cost reconciliation report for the month. [3 marks]

(e) Using the information given above and the cost per equivalent unit you have computed,

copy and complete the table below. [4 marks]

Work-in-Process Account

Cost Item	Amount (GHS)	Cost Item	Amount (GHS)
WIP inventory b/f Materials Conversion	480,000	Units transferred WIP inventory c/f
WIP inventory b/f