Blackbox Ltd manufactures wi-fi routers that pass through three separate manufacturing processes. It begins in the machining department, then travels through the assembly department, and passes through the finishing department. The following information pertains to only the machining department for the month of May. WIP (1 May 2019) 4,500 units (30% complete) Costs: DM $8,700; CC $15,250 Units started Units completed 12,000 units WIP (31 May 2019) 3,000 units (50% complete) Costs added during May: DM $75,300; CC $96,800 Direct materials (DM) are added at the beginning of this process. Conversion costs (CC) are incurred evenly throughout the process. Blackbox Ltd uses the weighted average method of process costing. Required: a) How many units were started during May in the machining department? (3 marks) b) Calculate the total equivalent units for both materials and conversion costs for the month of May in the machining department. Show all working. (5 marks) c) What is the equivalent unit cost for both materials and conversion costs for May in the machining department? (8 marks) d) Now ignore the above calculations in (a)-(c), and assume that the equivalent unit costs for the machining department for the month of May were actually $7.50 for direct materials and $10 for conversion costs. Prepare the journal entry to transfer the completed goods out of the machining department as at 31 May