Datuk Ali Sdn Bhd (DASB) produces floor fan that passes through TWO (2) processing departments namely Assembly Department and Finishing Department. All direct materials are added at the beginning of the process in both departments. Meanwhile the conversion cost occurs uniformly throughout the production process. The following data is for the month of October 2020 for Finishing Department: Production Data Beginning work in process inventory Ending work in process inventory Percentage of completion (conversion cost): Beginning work in process inventory Ending work in process inventory Current production: Units started into production Units completed and transferred out Units started and completed Cost Data Costs of beginning work in process inventory: Transferred-in Direct materials Conversion costs Cost in the current period: Transferred-in Direct materials Conversion costs REQUIRED: 4,725 units 5,775 units 40% 60% ? 26,513 21,788 RM37,170 RM29,435 RM18,179 RM110,252 RM82,689 RM56,176 (a) Calculate units started into production. (b) Calculate the equivalent units of production using the First In, First Out (FIFO) method. (c) Calculate cost per equivalent units of production using the FIFO method. (d) Calculate total cost for ending work process using the FIFO method. (e) Explain how total cost for completed and transferred out will be calculated using the FIFO method for Finishing Department. (1) Explain how equivalent unit is calculated under the weighted-average method for Finishing Department.