CH3: PROCESS COSTING -6- DDWG3543 Q3. Noguti Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below [Syarikat Noguti menggunakan kaedah purata wajaran dalam sistem pengkosan prosesnya. Maklumat berkaitan dengan jabatan pengeluaran pertama syarikat untuk tempoh sebulan terkini disenaraikan di bawah]: Beginning work in process inventory [Baki awal inventori kerja dalam proses]: Units in beginning work in process inventory [Unit dalam inventori awal kerja dalam proses] Materials costs [Kos bahan] Conversion costs [Kos penukaran] Percent complete with respect to materials [Peratus siap untuk bahan] Percent complete with respect to conversion [Peratus siap untuk penukaran] Units started into production during the month [Unit dimulakan pengeluaran dalam bulan tersebut] Units transferred to the next department during the month [Unit dipindahkan ke jabatan seterusnya dalam bulan tersebut] Materials costs added during the month (Kos bahan ditambah dalam bulan tersebut] Conversion costs added during the month [Kos penukaran ditambah dalam bulan tersebut] 200 RM1,800 RM2,100 70% 40% 7,300 7,000 RM82,700 RM174,600 Ending work in process inventory [Baki inventori akhir kerja dalam proses]: Units in ending work in process inventory [Unit dalam inventori akhir kerja dalam proses] Percent complete with respect to materials [Peratus siap untuk bahan] Percent complete with respect to conversion [Peratus siap untuk penukaran] 500 50% 45% Required [Dikehendaki]: a. Determine the equivalent units for materials [Dapatkan unit persamaan untuk bahan] [5M] b. Calculate the material cost per equivalent units (Kirakan kos bahan seunit yang setara] [5M] C. Determine the equivalent units for conversion [Dapatkan unit setara untuk penukaran] [5M] d. Calculate the conversion cost per equivalent units [Kirakan kos penukaran setiap unit yang setara] [5M] Total [Jumlah] [20