badges. Shibel Company is a new production facility that manufactures identical bathtubs in a fully automated production line. The ending September 30 Work in Process is comprised of labour and overhead and is approximately 60% completo. All direct materials are assumed to be 100% complete. Finished goods inventory at September 1 was zera. Total raw materials acquired during the period totalled $860.000. Raw materials inventory at September 1 was $100,000. A production cost report appears below: Srilbel Company Sulbing Department Production Cost Report For the Month Ended September 30, 2019 1020 Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in Process, Sept. 1 300 Started into production 800 Total units 1.100 Units accounted for Transferred out 900 900 900 Work in Process, Sept 30 200 200 120 Total units 1.100 1.100 COSTS Unit costs Materials Conversion Costs Total Costs in September $880.000 $204.000 $1.084.000 Equivalent units 1.100 Unit costs $800.00 $200.00 $1,000.00 Costs to be accounted for Work in Process, Sept. 1 $239.400 Started into production 844 600 $1.084.000 Cost Reconciliation Schedule Costs accounted for Transferred out (900 x $1000.00) $900.000 Work in Process Sept Materials (200 * $800) $160,000 Conversion costs (120 $200) 24.000 184.000 Total costs $1.094.000 Required: 1.020 Total costs Answer the following questions using the production cost report. a. How many units were completed during September? (2 marks) b. If 850 units were sold during September, how many units would remain in Finished Goods inventory 2 How many would be in Cost of Goods Sold? (5 marks) c. Show the amounts of each inventory acoount at September 30, 2019. (5 marks) d. Explain how operations costing might be useful if the company decided to add customization of the bathtubs in the production line, such as jets and no-skip surfaces (3 marks) Font N Size bu x2 *