Dello Chocolates Sdn Bhd manufactures cooking chocolate bars that go through three processing stages prior to completion. The company uses the weighted-average method in its process costing system. Information on work in the first department, Cooking, is given below for January:

Work in process, January 1:

Kilograms in process ................................................... 10,000

Stage of completion with respect to materials ............ 100%

Stage of completion with respect to conversion.......... 80%

Costs in the work in process inventory, January 1:

Materials cost ........................................................... RM1,500

Conversion cost ........................................................ RM7,200

Kilograms started into production during January........ 100,000

Kilograms completed and transferred out ...................... ?

Costs added to production during the month:

Materials cost .............................................................. 154,500

Conversion cost ........................................................... 90,800

Work in process January 31:

Kilograms in process .................................................... 15,000

Stage of completion with respect to materials ............ 60%

Stage of completion with respect to conversion.......... 20%

Required:

a) Prepare a schedule of equivalent unit. (4 marks)

b) Compute the cost per equivalent unit (5 marks)

c) Compute the costs of goods transferred out and the cost of ending work in process. (3 marks)